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