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 of production for both materials and conversion costs. During the same period, Mavis Manufacturing’s Assembly Division had total manufacturing costs of $721,056, total conversion costs of $381,408, and 55,680 equivalent units of production for both materials and conversion costs. Based on these figures, Duncan’s materials cost per unit was than Mavis’.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 of production for both materials and conversion costs. During the same period, Mavis Manufacturing’s Assembly Division had total manufacturing costs of $721,056, total conversion costs of $381,408, and 55,680 equivalent units of production for both materials and conversion costs. Based on these figures, Duncan’s materials cost per unit was than Mavis’.