Kingsville Brewery Co-Operative experienced the following activity in its Initial Brewing Department during December. Ingredients (Materials) are added at the beginning of the brewing process. Units: Work in process, December 1 (80% of the way through the process) Transferred in from the Initial Pre-Brewing and Sterlizing 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, $20,200; direct materials costs, $20,240; and conversion costs, $19,100) Transferred in from the Initial Pre-Brewing and Sterlizing Department during December Direct Materials added during December Conversion costs added during December Requirements (Hint: Use same format as in Homework Questions) 5,500 units 30,000 units ? units 9,000 units $59,700 97,200 73,360 90,500 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. (15 marks) 2. Summarize total costs to account for and compute the cost per equivalent unit for each cost category. (8 marks)