Units:
Work in process, December 1 (80% of the way through the process)	5,000	units
Transferred-in from the Polishing and Cutting Department during December	32,000	units
Completed during December	?	units
Work in process, December 31 (70% of the way through the process)	8,000	units
Costs:
Work in process, December 1 (transferred-in costs, $32,000; direct materials
costs, $20,400; and conversion costs, $37,220)	$89,620
Transferred in from the Polishing and Cutting Department during December	97,500
Direct materials added during December	75,800
Conversion costs added during December	90,800

Requirement 1. Summarize flow of physical units and compute total equivalent units for three cost? categories: transferred-in, direct? materials, and conversion costs.

Brookman Semiconductors

Photolithography Department

Flow of Physical Units and Computation of Equivalent Units

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

Requirement 2. Summarize total costs to account for and compute the cost per equivalent unit for each cost category. ?(Round the cost per equivalent unit to the nearest? cent.)

Brookman Semiconductors
Photolithography Department
Cost per Equivalent Unit
	Transferred-	Direct	Conversion
	in	Materials	Costs	Total
Cost per equivalent unit

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. Round your answers to the nearest whole? dollar.)

???

Brookman Semiconductors
Photolithography Department
Assignment of Costs
		Transferred-		Direct				Conversion			Total
		in		Materials				Costs			Costs

Assignment of total costs:

x (

+

+

)

x

x

x

Total cost accounted for