please show all the calculations. thank you so much

Goldstein 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 reguleements 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: Units accounted for: Total equivalent units - X 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