4. Brookman Semiconductors experienced the following activity in its Photolithography Department during December. Materials are added at the beginning of the photolithography process Click the icon to view the information) Read the requirements Requirement 1. Summarize flow of physical units and compute total equivalent units for three cost categories: transferred-in, direct materials, and conversion costs. Photolithography Department Equivalent Unit Computation Month Ended December 31 Flow of Physical Transferred Units in Equivalent Units Direct Materials Conversion Costs Flow of Production Units to account for: (1) Beginning work in process. December 1 (2) Plus: Transferred in during December (3) Ending work in process, December 31 Units accounted or Print Total equivalent units 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 Materials Costs Total (9) (10) Cost per equivalent unit Requirement 3. Assign total costs to units completed and transferred to Finished Goods Inventory and units in December 31 Work in Process Inventory (Enter quantities first, then the cost per equivalent unit amounts in the same order as calculated in the preceding step) Photolithography Department Month Ended December 31 Assigning Costs Transferred- in Direct Materials Conversion Costa Total Completed and transferred out: Requirement 3. Assign total costs to units completed and transferred to Finished Goods Inventory and units in December 31 Work in Process Inventory (Enter quantities first, then the cost per equivalent unit amounts in the same order as calculated in the preceding step.) Photolithography Department Month Ended December 31 Assigning Costs Transferred- Direct Materials Conversion Costs Total Completed and transferred out: (12) (13) Ending work in process: (14) (15) Total costs accounted for 1: Data Table 9,000 units 23,000 units 2 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, $1,600, direct.materials costs $20,450; and conversion costs $37,890)..... Transferred in from the Polishing and Cutting Department during December ..... Direct materials added during December.............. .Conversion costs added during December... 2,000 units $ 59,940 97,600 53,150 90.850 2: Requirements 1. Summarize flow of physical units and compute total equivalent units for three cost categories: transferred-in, direct materials, and conversion costs. 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
