Drugstore Fall 17-13 &17-14 pg 724 17-13 Equivalent units, zere beginning inventory. A&A Inc. is a manufacturer of digital cameras. It has two depertments nssembly and testing In January 2018, the company incurred $900,000 on direct materisls and $957,600 on conversion costs, for a total manufacturing cost of $1,857,600 Required 1. Assume ther was no beginning inventory of amy kind on January 1, 2018. During January, 12,000 cam- eras were placed into production and all 12,000 were fully completed at the end of the month, What is the unit cost of an assembled camera in January 2018? 2 Assume thet during February, 12,000 cameras were placed into production. Further assume the same total assembly costs for January are also incurred in February 2018, but only 9,000 cameras are fully completed at the and of February. All direct materials have besn added to the remaining 3,000 cameres However, on average, these remaining 3,000 cameras are only 50 % complete as to conversion costs. (al What are the equivalent units for direct materials and conversion costs and their respective costs per equivalent unit for February? (bl What is the unit cost of an assembled eamera an February 2018 3. Explain the dfferenco in your answers to requirements 1 and 2 17-14 Journal entries Icontinuation of Exercise 17-13 Required Prepare summary journal ontries for the use of direct materials and incurrance of conversion costs. Also prepare a ournal mtry to transtor nut the cost of goods completed Show the postings to the Work-in Process eccount ie as Text De Dload Pin