Holton Company has the following equivalent units for July:
- materials 10,000 and conversion 9,000.
Production cost data are:
- Work in process, July 1 Material cost $4,800, conversion costs $2,250.
Cost added during July were:
- for materials, $37,800; for conversion, $31,500.
The unit production costs for July are:
| $4.26 Materials and $3.75 Conversion Costs |
| $3.78 Materials and $3.50 Conversion |
| $4.26 Materials and $3.50 Conversion Costs |
| $3.78 Materials and $3.75 Conversion |