Alpha 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. Total physical units to account for Data Table Units accounted for: Completed and transferred out Plus: Ending work in process, December 31 Total physical units accounted for 28,000 7,000 35,000 28,000 28,000 28,000 7,000 7,000 4,900 Units: 35,000 35,000 32,900 Work in process, December 1 (80% of the way Total equivalent units through the process) Transferred in from the Polishing and Cutting 6,000 units Requirement 2. Summarize total costs to account for and compute the cost per equivalent unit for each cost category. (En Photolithography Department Cost per Equivalent Unit Month Ended December 31 Department during December Completed during December Work in process, December 31 (70% ofthe 29,000 units ? units Transferred- Direct way through the process) 7,000 units in Materials Costs Total Costs Beginning work in process Work in process, December 1 (transferred-in costs, $21,600; $69,640 direct materials costs, $20,350; and conversion costs, $27,690) Transferred in from the Polishing and Cuting Plus: Costs added during December Total costs to account for Divided by: Total equivalent units Cost per equivalent unit Department during December Direct materials added during December Conversion costs added during December 97,400 63,650 90,750 Choose from any list or enter any number in the input fields and then click Check Answer. Print Done part remaining CI