Holton Company Has the Following Equivalent Units for July: Materials

Holton Company has the following equivalent units for July: materials 20,000 and conversion 18,000.Production cost data are: $\begin{array}{lrr}&\text { Materials }&\text { Conversion }\\\text { Work in process, July } 1 & \$4,800 & \$2,250 \\\text { Costs added in July } & 37,800 & 31,500\end{array}$
$\text { The unit production costs for July are: }$

$\quad$ Materials $\quad$ Conversion Costs
a. $\quad$ $ 1.89 $\quad$ $ 1.88
b. $\quad$ 2.13 $\quad$$\quad$ 1.75
c. $\quad$ 1.89 $\quad$$\quad$ 1.75
d. $\quad$ 2.13 $\quad$$\quad$ 1.88