Smith 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 6000 Plus: Transferred in during December 29000 Total physical units to account for 35000 Units accounted for: Choose from any list or enter any number in the input fields and then click Check Answer 2 * Data Table 1 Units: 6,000 units 29,000 units ? units 7,000 units Work in process, December 1 (80% of the way through the process) Transferred in from the Polishing and Cutting Gepartment 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, $21,600; direct materials costs, $20,350; and conversion costs, $27,690) $ Transferred in from the Polishing and Cutting Department during December Direct materials added during December Conversion costs added during December 69,640 97,400 63,650 90,750 Print Done Smith 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 Red dire 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 Inventory and (b) units in December 31 Work in Process Inventory Unil Print Done OTTUTTO Total physical units to account for 35000 Units accounted for