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 $2.$