I HAVE ALREADY DONE REQUIREMENT 1, JUST NEED HELP ON REQUIREMENT 2 AND 3, PLEASE AND THANKS!

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

Units:
Work in process, December 1 (80% of the way
through the process)	3,000 units
Transferred in from the Polishing and Cutting
Department during December	25,000 units
Completed during December	? units
Work in process, December 31 (70% of the
way through the process)	4,000 units
Costs:
Work in process, December 1 (transferred-in costs, $5,900;
direct materials costs, $20,500; and conversion costs, $8,260)		$34,660
Transferred in from the Polishing and Cutting
Department during December		97,700
Direct materials added during December		41,100
Conversion costs added during December		90,900

Requirement 1. Summarize flow of physical units and compute total equivalent units for three costcategories: transferred-in, direct materials, and conversion costs.

Photolithography Department
Equivalent Unit Computation
Month Ended December 31
	Flow of	Equivalent Units
	Physical	Transferred-	Direct	Conversion
Flow of Production	Units	in	Materials	Costs
Units to account for:
Beginning work in process, December 1	3,000
Plus: Transferred in during December	25,000
Total physical units to account for	28,000
Units accounted for:
Completed and transferred out	24,000	24,000	24,000	24,000
Plus: Ending work in process, December 31	4,000	4,000	4,000	2,800
Total physical units accounted for	28,000
Total equivalent units		28,000	28,000	26,800

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	Conversion
	in	Materials	Costs	Total
Beginning work in process
Plus: Costs added during December
Total costs to account for
Divided by: Total equivalent units
Cost per equivalent unit

Requirement 3:

3.	Assign total costs to (a) units completed and transferred to Finished Goods Inventory and (b) units in December 31 Work in Process Inventory.