A Department Adds Materials at the Beginning of the Process

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; 40,000 units were completed and transferred out; and there were 20,000 units in the ending work in process that were 40% complete.During July, $120,000 materials costs and $105,000 conversion costs were charged to the department. The unit production costs for materials and conversion costs for July was $$\begin{array} { l c c } & \text { Materials } & \text { Conversion Costs } \\\text { a. } & \$ 2.00 & \$ 1.75 \\\text { b. } & \$ 2.00 & \$ 2.19 \\\text { c. } & \$ 2.50 & \$ 1.75 \\\text { d. } & \$ 3.00 & \$ 2.66\end{array}$$