Production costs chargeable to the Finishing Department in May at Kim Company are materials $7,700, labor $19,700, overhead $18,289, and transferred-in costs $66,801. Equivalent units of production are materials 20,300 and conversion costs 18,900. Kim uses the FIFO method to compute equivalent units. Compute the unit costs for materials and conversion costs. Transferred-in costs are considered materials costs. (Round answers to 2 decimal places, e. g. 2.25.) Materials cost per unit $ 5.54 Conversion cost per unit $