explain requirement 3

- X Data Table 7,000 units 29,000 units ? units 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, December 31 (70% of the way through the process) Costs: Work in process, December 1 (transferred-in costs $21,500; direct materials costs, $20,300; and conversion costs, $23,750) Transferred in from the Polishing and Cutting Department during December Direct materials added during December Conversion costs added during December 11,000 units $ 65,550 97,300 69,700 90,700 Print Done Requirement resign total costs to its completed and transferred to Finished Goods Inventory and units in December 31 Work in Process inventory. Enter Quantitrate the cost per equivalent tours in sale order as cated in the precedino stop Photothography Department Moorth Ended December 31 Assigning Costs Transferred Direct Conversion Material Costs Total Completed and transferred out Ending work in proces Total costs accounted for