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.) 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 Data Table Flow of Production Units to account for Units accounted for: Flow of Equivalent Units Physical Units Transferred- in Direct Materials Conversion Units: Costs Total equivalent units Choose from any list or enter any number in the input fields and then continue to the next question. 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: 8,000 units 27,000 units ? units 9,000 units Work in process, December 1 (transferred-in costs, $20,050; direct materials costs, $20,250; and conversion costs, $19,816) $ 60,116 Transferred in from the Polishing and Cutting Department during December Direct materials added during December Conversion costs added during December 97,200 74,250 90,650 Print Done 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 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.) Brookstein Semiconductors Photolithography Department Assignment of Costs Transferred- Direct Conversion Total Materials Costs Costs in Assignment of total costs: x ( + + Total cost accounted for X X X