Complete five-step procedure in second department Brookman Semiconductors experienced the following activity in its Photolithography Department during May. Materials added at the beginning of the photolithography process. Units: Work in process, May 1 (80% of the way through the process) 9,00 23,00 units ? unit 2,000 Transferred in from the Polishing and Cutting Department during May Completed during May Work in process, May 31 (70% of the way through the process) Costs: Work in process, May 1 (transferred-in costs, $1.600; direct materials costs, $20,450; and conversion costs, $37,890) Transferred in from the Polishing and Cutting Department during May Direct materials added during May Conversion costs incurred during May $59,9 97,60 53,150 90,850 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 May 31 Work in Process Inventory Complete five-step procedure in second department Brookman Semiconductors experienced the following activity in its Photolithography Department during May. Materials added at the beginning of the photolithography process. Units: Work in process, May 1 (80% of the way through the process) 9,00 23,00 units ? unit 2,000 Transferred in from the Polishing and Cutting Department during May Completed during May Work in process, May 31 (70% of the way through the process) Costs: Work in process, May 1 (transferred-in costs, $1.600; direct materials costs, $20,450; and conversion costs, $37,890) Transferred in from the Polishing and Cutting Department during May Direct materials added during May Conversion costs incurred during May $59,9 97,60 53,150 90,850 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 May 31 Work in Process Inventory