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. Beginning work in process, December 1 3,000 Plus: Transferred in during December 25,000 28,000 Total physical units to account for Units accounted for: Completed and transferred out 24,000 24,000 24,000 24,000 Plus: Ending work in process, December 31 4,000 4,000 4,000 2,800 28,000 Total physical units accounted for 28,000 28,000 26,800 Total equivalent units 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 Beginning work in process Plus: Costs added during December Total costs to account for Divided by: Total equivalent units Cost per equivalent unit Cost per Equivalent Unit Month Ended December 31 Transferred- Direct Conversion in Materials Costs Total 34660 97700 41100 90900 229700 264360