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Units: ... 7,000 units 29,000 units ? units 11,000 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, $21,500; direct materials costs, $20,300; and conversion costs, $23,750) $ Transferred in from the Polishing and Cutting Department during December Direct materials added during December Conversion costs added during December 65,550 97,300 69,700 90,700 Brookman 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 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 Plus Transferred in during December Totul 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 Requirements 1. Summate flow of physical units and compute total equivalent units for the cost categories: transferred: in, direct materials, and conversion costs. 2. Summarize total costs to account for and compute the cost per equivalent unt for each cost category 3. Assign toul costs to (o) units completed and transferred to Finished Goods Inventory and (b) units in December 31 Work in Process Inventory MacBook Air