Semiconductors experienced the following activity in its Photolithography Department during December. Materials are added at the beginning of the photolithography process.

Units:
Work in process, December 1 (80% of the way through the process)	9,000	units
Transferred-in from the Polishing and Cutting Department during December. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	23,000	units
Completed during December. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	?	units
Work in process, December 31 (70% of the way through the process)	2,000	units
Costs:
Work in process, December 1 (transferred-in costs, $1,600; direct materials
costs, $20,450; and conversion costs, $37,890). . . . . . . . . .	$59,940
Transferred in from the Polishing and Cutting Department during December. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	97,600
Direct materials added during December. . . . . . . . . . . . . . . . . . . .	53,150
Conversion costs added during December. . . . . . . . . . . . . . . . . . . . .	90,850	Requirement 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. Requirement 2: Summarize total costs to account for, and compute the cost per equivalent unit for each cost category. Requirement 3: Assign total costs to units completed and transferred to Finished Goods Inventory and units in December 31 Work in Process Inventory.