Requirement 3. Assign total costs to units completed and transferred to Finished Goods Inventory and units in December 31 Work in Process Inventory. [Enter quantities first, then the cost per equivalent unit amounts in the same order as calculated in the preceding step.) Photolithography Department Month Ended December 31 Assigning Costs Transferred in Direct Materials Conversion Costs Total Completed and transferred out: Ending work in process: Total costs accounted for