Hamilton 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.) Read the requirements. 0 Data Table - X * 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. 5,000 units 22,000 units ? units Print Done 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, $21,900; 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 8,000 units $ 48,190 96,900 57,550 90,400 teqory. (Enter your answer to two decimal places.) Requirement 1. Summarize flow of physical units and compute total equivalent units for three cost categories: transferred-in, direct materials, and conversion costs. Photolithography Department Equivalent Unit Computation Month Ended December 31 Flow of Physical Transferred Units in Equivalent Units Direct Materials Conversion Costs Flow of Production Units to account for: Beginning work in process, December 1 Plus: Transferred in during December Total physical units to account for Units accounted for: Completed and transferred out Plus: Ending work in process, December 31 Total physical units accounted for Total equivalent units Requirement 2. Summarize total costs to account for and compute the cost per equivalent unit for each cost category. (Enter your answer to two decimal places.) Photolithography Department Cost per Equivalent Unit Month Ended December 31 Transferred Direct in Materials Conversion Costs Total Beginning work in process Cost per equivalent unit Requirement 3. Assign total costs to units completed and transferred to Finished Goods Inventory and units in December 31 Work in Process Inventory. (Enter quantities first, then the cost per equivalent unit amounts in the same order as calculated in the preceding step.) Photolithography Department Month Ended December 31 Assigning Costs Transferred- in Direct Materials Conversion Costs Total Completed and transferred out: Ending work in process: Total costs accounted for