C&C Inc. is a manufacturer of digital cameras. It has two departments: assembly and testing. In January, the company incurred $930,000 on direct materials and $957,200 on conversion costs for a total manufacturing cost of $1,887,200. Required Requirement 1. Assume there was no beginning inventory of any kind on January 1. During January 5,000 cameras were placed into production and all 5,000 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 cont.) Direct materials cost per unit $ 186.00 Conversion cost per unit 191.44 $ Assembly department cost per unit 377.44 Requirement 2a. Assume that during February 5,000 cameras were placed into production. Further, assume the same total assembly costs for January are also incurred in February, but only 2,000 cameras are fully completed at the end of February. All direct materials have been added to the remaining 3,000 cameras, However, on average, these remaining 3,000 cameras are only 60% complete as to conversion costs. What are the equivalent units for direct materials and conversion costs and their respective costs per equivalent unit for February? First calculate the equivalent units for both direct materials and conversion costs Equivalent Units Direct Materials Conversion Costs Completed and transferred out in current period Work in process, ending Work done in current period Clear all Check