Coronado Company has the following equivalent units for July: materials 19000 and conversion costs 18800. Production cost data are: MaterialsConversion Work in process, July 1$ 7800 $ 2000 Costs added in July5300045000 The unit production costs for July are: Materials Conversion Costs

1. Per unit material cost = (Beginning WIP cost + Cost added) / Equivalent units for material

Per unit material cost = ($7,800 + $53,000) / $19,000

Per unit material cost = $60,800 / $19,000

Per unit material cost = $3.20

2. Per unit conversion cost = (Beginning WIP cost + Cost added) / Equivalent units for conversion

Per unit conversion cost = ($2,000 + $45,000) / $18,800

Per unit conversion cost = $47,000 / $18,800

Per unit conversion cost = $2.50

answer; ///(d); determining who competes most closely   with whom evaluating whether industry driving forces and competitive pressure favor some strategic groups and hurt others, and ascertaining whether the profit potential of different strategic groups varies due to the strengths and weaknesses in each groups respective market positions;