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. Requirements Requirement 1. Summarize flow of physical units and compute total equivalent units for three cost categories: transferred-in, direct materials, and conversion costs. Flow of Production Units to account for: Photolithography Department Equivalent Unit Computation Month Ended December 31 Flow of Equivalent Units Physical Units Transferred- in Direct Materials Conversion Costs 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. Print Done Units accounted for: 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 Cost per equivalent unit Transferred- in Direct Materials Conversion Costs Total Data table 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 6,000 units 29,000 units ? units 7,000 units Work in process, December 31 (70% of the way through the process) Costs: Work in process, December 1 (transferred-in costs, $21,600; direct materials costs, $20,350; and conversion costs, $27,690) $ 69,640 Transferred in from the Polishing and Cutting Department during December Direct materials added during December 97,400 63,650 Conversion costs added during December 90,750 Print Done - X