Please answer the requirement 2 and 3. And also show all the calculations step by step. Thank you so much!

- Data Table 7,000 units 29,000 units ? units 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 11,000 units $ 65,550 97,300 69,700 90,700 Print Done 1 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 Inuantan, and thinito in noonmhor 21 Warl in Drannnn Inunntoni Print Done 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 7,000 Plus: Transferred in during December 29,000 Total physical units to account for 36,000 Units accounted for: Completed and transferred out 25,000 25,000 25,000 25,000 Plus: Ending work in process, December 31 11,000 11,000 11,000 7,700 Total physical units accounted for 36,000 36,000 Total equivalent units 36,000 32,700 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 Total costs to account for Cost per equivalent unit