Answer:
Vaughn Company
The unit production costs for July are: 
                                      Materials  Conversion
Cost per equivalent unit   $5             $3
Explanation:
a) Data and Calculations:
                                         Materials     Conversion
Beginning WIP                 $ 8,700          $ 3,100 
Costs added in July         68,000          50,000
Total production costs   $76,700        $53,100
Equivalent units for July   15,340           17,700
Cost per equivalent unit   $5                 $3
b) The materials and conversion costs per equivalent unit are the dividends resulting from the division of the total production costs for materials and conversion by their respective total equivalent units of production.