matuisturing cost of 51 as a coon Beinuined D8. inc is a manufactueer of digital cameras it has two departments assembly and testing in danuary, the company incurred $380,000 on direct matonals and 5056.000 en manefacituring cost of $1,836,000 Requirement 1. Assume there was no beginning inventocy of any kind on Jantary 1 . During January, 8,000 cameras were placed into production and al a,000 were fully com i5 the unit cost of an assembled camera in January? (Round your answers to the nearest cent.) Required Requirement 1. Assume ther production and a is the unit cost of an assemble 1. Assume there was no beginning inventory of any kind on January 1 . Direct materials cost per un During January, 8,000 cameras were placed into production and all 8,000 were fully completed at the end of the month. What is the unit cost of an assembled camera in January? 2. Assume that during February, 8,000 cameras were placed into production. Further, assume the same total assembly costs for January are also incurred in February, but only 3,000 cameras are fully completed at the end of February. All direct materials have been added to the remaining 5,000 cameras. However, on average, these remaining 5,000 cameras are only 60% complete as to conversion costs. (a) What are the equivalent units for direct materials and conversion costs and their respective costs per equivalent unit for February? (b) What is the unit cost of an assembled camera in February? 3. Explain the difference in your answers to requirements 1 and 2