A department adds materials at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of July, there was no beginning work in process; 10,000 units were completed and transferred out; and there were 5,000 units in the ending work in process that were 40% complete. During July, $108,000 of materials costs and $94,500 of conversion costs were charged to the department.

The unit production costs for materials and conversion costs for July were