17-21 Equivalent units, zero beginning inventory. Candid, Inc. is a manufacturer of digital cameras. It has two departments: assembly and testing. In January 2017, the company incurred $800,000 on direct ma-terials and $805,000 on conversion costs, for a total manufacturing cost of $1,605,000. 1. Assume there was no beginning inventory of any kind on January 1, 2017. During January, 5,000 cam-eras were placed into production and all 5,000 were fully completed at the end of the month. What is the unit cost of an assembled camera in January