Brookman Semiconductors experienced the following activity in its Photolithography Department during December. Materials are added at the beginning of the photolithography process. 2 (Click the icon to view the information.) Read the requirements. X - 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. Data Table 3,000 units 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: .......... 25,000 units ? units .......... 4,000 units $ 34,660 Work in process, December 1 (transferred-in costs, $5,900; direct materials costs, $20,500; and conversion costs, $8,260) Transferred in from the Polishing and Cutting Department during December Direct materials added during December Conversion costs added during December 97,700 41,100 90,900 Print Done 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 Month Ended December 31 Flow of Equivalent Units Physical Transferred- Direct Units in Materials Conversion Costs Flow of Production Units to account for: 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 Transferred- Direct 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.) Photolithography Department Month Ended December 31 Assigning Costs Transferred in Direct Materials Conversion Costs Total Completed and transferred out: Ending work in process: Total costs accounted for