Department G had 3,600 units, 40% completed at the beginning of the period, 12,000 units were completed during the period, 2,000 units were 20% completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period:
| Work in process, beginning of period |
$60,000
|
| Costs added during period: |
|
| Direct materials (10,400 at $9.8365) |
102,300
|
| Direct labor |
79,800
|
| Factory overhead |
25,200
|
Assuming that all direct materials are placed in process at the beginning of production and that the first-in, first-out method of inventory costing is used, what is the material and conversion cost per unit (to the nearest penny), respectively.