Read the reguirements. assembled camera in January? $($Round your answers to the nearest cent.$)$

Direct materials cost per unit

Conversion cost per unit

Assembly department cost per unit

F$$quirements

Assume there was no beginning inventory of any kind on January $1,2020.$ During January, $20,000$ cameras were placed into production and all $20,000$ were fulty completed at the end of the month. What is the unit cost of an assembled camera in January?

Assume that during February $20,000$ cameras are placed into production. Further assume the same total assembly costs for January are also incurred in February, but only $18,000$ cameras are fully completed at the end of the month. Al direct materials have been added to the remaining $2,000$ cameras. However, on average, these remaining $2,000$ cameras are only $25\%$ 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 cameras in February $2020?$

Explain the difference in your answers to requirements $1$ and $2.$