S&S Inc. is a manufacturer of digital cameras. It has two$$ departments: assembly and testing. In$$ January, the company incurred $ $890,000$ on direct materials and $ $957,400$ on conversion costs for a total manufacturing cost of $ $1,847,400.$ Assume there was no beginning inventory of any kind on January $1.$ During$$ January, $14,000$ cameras were placed into production and all $14,000$ were fully completed at the end of the month. What is the unit cost of an assembled camera in$$ January? Assume that during$$ February, $14,000$ cameras were placed into production.$$ Further, assume the same total assembly costs for January are also incurred in$$ February, but only $11,000$ cameras are fully completed at the end of February. All direct materials have been added to the remaining $3,000$ cameras.$$ However, on$$ average, these remaining $3,000$ cameras are only $60\%$ complete as to conversion costs. What are the equivalent units for direct materials and conversion costs and their respective costs per equivalent unit for$$ February? What is the unit cost of an assembled camera in$$ February? Explain the difference in your answers to requirements $1$ and $2.$ Read the requirements.

in January? $($Round your answers to the neare

Direct materials cost per unit

Conversion cost per unit

Assembly department cost per unit

Required

Assume there was no beginning inventory of any kind on January $1.$

During January, $14,000$ cameras were placed into production and all

$14,000$ were fully completed at the end of the month. What is the unit cost of

an assembled camera in January?

Assume that during February, $14,000$ cameras were placed into

production. Further, assume the same total assembly costs for January are

also incurred in February, but only $11,000$ cameras are fully completed at

the end of February. All direct materials have been added to the remaining

$3,000$ cameras. However, on average, these remaining $3,000$ 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?

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