Hamstein 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. 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 Equivalent Units Flow of Physical Transferred- Direct Conversion Flow of Production Units Materials Costs Units to account fo 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 3 Transferred- Direct Conversion Materials Costs Total Cost per equivalent unit