1- - Equivalent units, zero beginning inventory. Lihon, Inc., is a manufacturer of canon cameras. It has two departments: assembly and testing. In January \ . \V, the company incurred $VO.,... on direct materials wwwww 444 and $YA,- $1,0%^,.... 444 on conversion costs, for a total manufacturing cost of 1. Assume there was no beginning inventory of any kind on January , Y1V. During January, *,*** cameras wwwwwwwww were placed into production and all *,*** were fully completed at the end of the month. What is the unit cost of an assembled camera in January? www Y. Assume that during February \*,** , * * * cameras are placed into production. Further assume the same total assembly costs for January are also incurred in February, but only 9,.. *** cameras are fully completed at the end of the month. All direct materials have been added to the remaining cameras. However, on average, these remaining ), *** cameras are only.% complete as to conversion costs. (a) What are the equivalent units for direct materials and conversion costs and their respective costs per equivalent unit for February? (b) What is the unit cost of an assembled camera in February Y. \V? *. Explain the difference in your answers to requirements and Y