=+5-28 K Equivalent units, zero beginning inventory OBJECTIVE 8 Quon Ltd is a manufacturer of digital cameras. It has two departments: Assembly and Testing. In January 2014 the company incurred

$750000 on direct materials and $798000 on conversion costs in the Assembly Department, for a total cost of $1548000.

1 Assume there was no beginning inventory of any kind on 1 January 2014. During January, 10000 cameras were placed into assembly and all 10000 were fully completed at the end of the month. What is the unit cost of an assembled camera in January?