Brookstein Semiconductors experienced the following activity in its Photolithography Department during December. Materials are added at the beginning of the photolithography process EE (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 Brookstein Semiconductors Photolithography Department Flow of Physical Units and Computation of Equivalent Units Flow of Production Units to account for Flow of Physical Units Equivalent Units Transferred- Direct Conversion Materials Costs 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 (Round the cost per equivalent unit to the nearest cent) Brookstein Semiconductors Photolithography Department Cost per Equivalent Unit Obst per aquevalentun Transferred Direct Conversion in Materials 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) Brookstein Semiconductors Photolithography Department Assignment of C Transferred Direct Conversion Total Materials Cass Casts Total cost wounted for i 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, Dedember 31 (70% of the way through the process) Costs: Work in process, December 1 (transferred-in costs. $21.900, direct materials costs, $20,750; and conversion costs. $5,540) Transferred in from the Polishing and Cutting Department during December Direct materials added during December Conversion costs added during December fields and then continue to the next question Print Done -X then the 5,000 units 22,000 units ? units 8,000 units $ 48,190 96,900 57,550 90.400