.jack Coop is a manufacturer of cameras. The company has two departments: assembly and testing. In 2019 the company incurred $800,000 in direct materials and $ 805,000 in conversion costs (direct materials and direct labor) for a total manufacturing cost of $1,805,000. Required: Assume that the work in process, beginning =-0- on January 1, 2019. During January 5,000 were placed into production and 5,000 units were fully completed at the end of the month. What is the unit cost of the assembled camera in January? Assume that during February 5,000 units were placed into production. Further assume the same assembly costs for January and February. In addition 4,000 units were fully completed at the end of February. Work in process of the remaining 1,000 units were 100% completed as to direct materials and only 60% completed as to conversion costs. a) What are the equivalent units as to direct materials and conversion costs and the cost per equivalent unit in February? b) What is the unit cost of the assembled camera in February 2019?