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.) Requirements Requirement 1. Summarize flow of physical units, and compute total equivalent units using the weighted-average method for three cost categories: transferred-in, direct materials, and conversion costs. Brookman Semiconductors Photolithography Department Flow of Physical Units and Computation of Equivalent Units Flow of Production Units to account for Units accounted for: Flow of Equivalent Units Physical Units Transferred- in Direct Materials Conversion Costs Total equivalent units 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 Cost per equivalent unit Transferred- in Direct Materials Conversion Costs Total 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 and 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- in Assignment of total costs: x ( Total cost accounted for x Direct Materials Conversion Total Costs Costs 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 Work in process, December 31 (70% of the way through the process) Costs: Work in process, December 1 (transferred-in costs, $20,050; direct materials costs, $20,250; and conversion costs, $19,816) Transferred in from the Polishing and Cutting Department during December Direct materials added during December Conversion costs added during December 8,000 units 27,000 units ? units 9,000 units $ 60,116 97,200 74,250 90,650 Print Done