Brookstein 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 Month Ended December 31 Flow of Equivalent Units Physical Transferred-Direct Conversion Flow of Production Units In Materlals Costs 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 Direct in MaterialsCosts Total Cost per equivalent unit Requirement 3. Asaign total costs to units completed and transfered 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 calculatod in the preceding step) Photolithography Department Month Ended December 31 Assigning Costs Transferred- Direct Conversion in Materials Costs Total Completed and transferred out Ending work in process Total costs accounted for