B\&B Inc. is a manufacturer of digital cameras. It has two departments: assembly and testing. In January, the company incurred $920,000 on direct materials and $956,600 on conversion costs for a total manufacturing cost of $1,876,600. Required Requirement 1. Assume there was no beginning inventory of any kind on January 1 . During January, 20,000 cameras were placed into production and all 20,000 were fully completed at the end of the month. What is the unit cost of an assembled camera in January? (Round your answers to the nearest cent.) Direct materials cost per unit Conversion cost per unit Assembly department cost per unit 1. Assume there was no beginning inventory of any kind on January 1 . During January, 20,000 cameras were placed into production and all 20,000 were fully completed at the end of the month. What is the unit cost of an assembled camera in January? 2. Assume that during February, 20,000 cameras were placed into production. Further, assume the same total assembly costs for January are also incurred in February, but only 18,000 cameras are fully completed at the end of February. All direct materials have been added to the remaining 2,000 cameras. However, on average, these remaining 2,000 cameras are only 50% 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