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 Flow of Production Units to account for: Units accounted for: Month Ended December 31 Flow of Equivalent Units Physical Transferred- Direct Conversion Units in Materials Costs 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: 5,000 units 22,000 units ? units 8,000 units Work in process, December 1 (transferred-in costs, $21,900, direct materials costs, $20,750, and conversion costs, $5,540) $ 48,190 Transferred in from the Polishing and Cutting Department during December 96,900 Direct materials added during December 57,550 Conversion costs added during December 90,400 Print Done 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 Print Done - X