Goldstein 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. - X Information Goldstein Semiconductors Photolithography Department Flow of Physical Units and Computation of Equivalent Units Flow of Equivalent Units Physical Transferred- Direct Flow of Production Units in Materials - Conversion Costs Units: Requirements Units to account for: 5,000 units 22,000 units 2 units 8,000 units Work in process, December 1 (85% of the way through the process) Transferred-in from the Polishing and Cutting Department during December Completed during December Work in process, December 31 (75% of the way through the process) Costs Work in process, December 1 (transferred-in costs, $21,900; direct materials costs, $20,750; and conversion costs, $5,540) Transferred in from the Polishing and Cutting Department during December Direct materials added during December Conversion costs added during December 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. 2. Summarize total costs to account for, and compute the cost per equivalent unit for each cost category. 3. Assign total costs to units completed and transferred to Finished Goods Inventory and units in December 31 Work in Process Inventory Units accounted for: $ 48,190 96,900 57.550 90,400 Total equivalent units Print Done Print Done