S\&S Inc. is a manufacturer of digital cameras. It has two departments: assembly and testing. In January, the company incurred $920,000 on direct materials and $957,800 on conversion costs for a total manufacturing cost of $1,877,800. Required Required 1. Assume there was no beginning inventory of any kind on January 1. During January, 18,000 cameras were placed into production and all 18,000 were fully completed at the end of the month. What is the unit cost of an assembled 18,000 cameras were placed into production and all 18,000 were camera in January? 2. Assume that during February, 18,000 cameras were placed into production. Further, assume the same total assembly costs for January are also incurred in February, but only 15,000 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? 3. Explain the difference in your answers to requirements 1 and 2