2,000 units 24,000 units ? units Units: Work in process, December 1 (80% of the way through the process) Transferred in from the Polishing and Cutting Department during December Completed during December Work in process, December 31 (70% of the way through the process) Costs: Work in process, December 1 (transferred-in costs, $1,000; direct materials costs, $20,550; and conversion costs, $5,770) Transferred in from the Polishing and Cutting Department during December Direct materials added during December Conversion costs added during December 4,000 units $ 27,320 97,800 34,050 90,950 2. Summarize total costs to account for and compute the cost per equivalent unit for each cost category. 3. Assign total costs to (a) units completed and transferred to Finished Goods Inventory and (b) units in December 31 Work in Process Inventory. Requirement 2. Summarize total costs to account for and compute the cost per equivalent unit for each cost category. (Enter your answer to two decimal places.) Photolithography Department Cost per Equivalent Unit Month Ended December 31 Transferred Direct Conversion in Materials Costs Total Beginning work in process Plus: Costs added during December Total costs to account for Divided by: Total equivalent units Cost per equivalent unit