SureShot Company manufactures digital cameras. In January, SureShot produced 19,200 cam- eras with the following costs:

Direct materials..................................$1,200,000

Direct labour.........................................240,000

Manufacturing overhead...........................960,000

There were no beginning or ending inventories of WIP.

Required:

1. What was the total product cost in January?

2. What was the product cost per unit in January?