x E5-36A (similar to) Smith Semiconductors experienced the folloveing activity in its Photolthography Department during December Materials are added at the beginning of the photolithography process Click the icon to view the information Read the requirements * Requirements - U de 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 P Print Done 32,000 input fields and then click Check Answer Clear All in rocess - X Data Table come raph Unit ded 9,000 units 23,000 units ? units 2,000 units Flow Units Work in process December 1 (80% of the way through the process) Transferred in from the Polishing and Cutting Department 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, 51,600; direct materials costs, 520.450, and conversion costs $37 890) Transferred in from the Polishing and Cutting Department during December Direct materials added during December Conversion costs added during December Phys $ Und 59.940 97 600 53,150 90,850 Print Done e input fiel Clear All o December. Malenals are added at the beginning of the photolithograp 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 Equivalent Units Direct Conversion Photolithography Department Equivalent Unit Computation Month Ended December 31 Flow of Physical Transferred Flow of Production Units in Units to account for: Beginning work in process, December 1 9,000 Plus Transferred in during December 23,000 32.000 Total physical units to account for Materials Costs Choose from any list or enter any number in the input fields and then click Check Answer Clear All 1 pan remaining Units accounted for: Completed and transferred out Plus Ending work in process, December 31 30,000 2,000 30,000 2.000 30,000 2000 30,000 1.400 Total physical units accounted for 32,000 32,000 32.000 31,400 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 Cost per Equivalent Unit Month Ended December 31 Transferred Direct in Materials Conversion Costs Total Choose from any list or enter any number in the input fields and then click Check Answer Clear All 1 part emaininn during December Materials are added at the beginning of the photolithogra Click the icon to view the information) Read the requirements 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 Cost per Equivalent Unit Month Ended December 31 Transferred Direct Conversion Materials Costs Total Beginning work in process Plus Costs added during December in Total costs to account for 32.000 32.000 31400 Divided by Total equivalent units Cost per equivalent unit Choose from any list or enter any number in the input fields and then click Check Answer Clear All 1 part remaining