Complete five-step procedure in second department Alpha Semiconductors experienced the following activity in its Photolithography Department during December. Materials are added at the beginning of the photolithography process. Units: 6,000 units Work in process, December 1 (80% of the way through the process) 29,000 units Transferred in from the Polishing and Cutting Department during December Completed during December ? units Work in process, December 31 (70% of the way through the process) 7,000 units Costs: see favorites here, select then , and drag to the Favorites Bar folder. Or import from another browser. Import favorites Costs: $69,640 Work in process, December 1 (transferred-in costs, S21,600; direct materials costs, $20,350; and conversion costs, $27,690) 97,400 Transferred in from the Polishing and Cutting Department during December Direct materials added during December 63,650 Conversion costs added during December 90.750 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