Last month, duncan incorporated’s assembly division had total manufacturing costs of $457,250, total conversion costs of $279,000, and 38,750 equivalent units for both materials costs and conversion costs. during the same period, davis manufacturing’s assembly division had total manufacturing costs of $721,056, total conversion costs of $381,408, and 55,680 equivalent units for both materials costs and conversion costs. based on these figures, duncan’s materials cost per unit was than davis’