Cick, ing is a manutachyrer of egital cameras. It has two departments: assembly and testing in January 2017 , the company incurred sa50,000 on drect materials and 5620,000 on conversion cesta, for a tohal manulacturing cost of \$1,670,000. During Fobruary 20,000 cameris are placed into production, but only 18,000 cameras are fully completed at the end of the month. Al direct materials have been added to the romaning 2,000 cameras. However, on aversge, these remaining 2,000 cameras are only 75 . complele as to conversion costs: (Cick the loon to view the data on the cameras.) Read the isouirgment Prepare wurnuary joumal enties bor the use of drect materias and incurtence of convension costs. (Record debis first, then credte. Exclude explanabions trom ary joumal entries. Begen by recoruing the purchase and ube of direct matecials