Fletcher Semiconductors experienced the following activity in its Photolithography Department during DecemberDecember. Materials are added at the beginning of the photolithography process.

Requirements 1-3

1 Data Table Units Work in process, December 1 (80% of the way through the process) 9,000 units Transferred in from the Polishing and Cutting Department during December Completed during December Work in process, December 31 (70% of the ? units way through the process) 2,000 units Costs Work in process, December 1 (transferred-in costs, $1,600; direct materials costs, $20,450; and conversion costs, $37,890) Transferred in from the Polishing and Cutting $ 59,940 Department during December Direct materials added during December Conversion costs added during December 97,600 53,150 90,850 Print Done