Brookman

Semiconductors experienced the following activity in its Photolithography Department during December. Materials are added at the beginning of the photolithography process.

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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.) Requitements Requirement 1. Summarize flow of physical units and compute total equivalent units for three cost categories: transferred-in, direct materials, and conversion costs. Brookman Semiconductors Photolithography Department Flow of Physical Units and Computation of Equivalent Units Requirements - X Flow of Equivalent Units Transferred Direct Physical Units Conversion Costs Flow of Production in Materials Units to account for 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 - X Data Table Conversion Costs in Cold Springs Bottling Department Flow of Physical Units and Computation of Equivalent Units Flow of Equivalent Units Physical Transferred Direct Flow of Production Units Materials Units to account for: Beginning work in process, February 1 1.000 153,000 Transferred in 154.000 Total physical units to account for Units accounted for: Completed and transferred out during February 153.000 153,000 153,000 1.000 1.000 Ending work in process, February 28 154,000 Total physical units accounted for 154.000 153,000 Total equivalent units 153,000 800 0 153.800 Print Done Requirement 2. Summarize total costs to account for and compute the cost per equivalent unit for each cost category. (Round the cost per equivalent unit to the nearest cent.) Brookman Semiconductors Photolithography Department Cost per Equivalent Unit Transferred Direct in Materials Conversion Costs Total 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. Round your answers to the nearest whole dollar.) Brookman Semiconductors Photolithography Department Assignment of Costs Transferred Direct Conversion Total in Materials Costs Costs Assignment of total costs Total cost accounted for