Brockman Sermiconductors expecienced the following activity in its Photolithography Department during December. Materials are added at the begining of the photolithography process. (Click the ican to view the information) Road the reguirements. Data table trookman 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 reguirements. Requirement 1, Summarize flow of physical units and compute total equivalent units for three cost categones: transferred-in, direct materials, and conversion costs. Photollthography Department Equivalent Unit Computation Month Ended December 31 Flow of Equivalent Units Flow of Production Units to account for: Units accounted for: Requirements 1. Summarize flow of physical units and compute total equivaient units for three cost categories: transterredin, direct materials, and conversion costs. 2. Summarize total costs to account for and compute the cost per equivalent unit for each cost catogory. 3. Assign total costs to (a) units completed and transterred to Finished Goods inventory and (b) units in December 31 Work in Process inventory