Exercise 2-12. Cost Definitions SureShot Company manufactures digital cameras. In January, SureShot produced 19,200 cameras with the following costs: Direct materials $1,200,000 Direct labour 240,000 Manufacturing overhead 960,000 There were no beginning or ending inventories of WIP. Required: 1. What was the total product cost in January? 2. What was the product cost per unit in January