Brookstein 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)………………………………………………………. 5,500 units, Transferred in from the Polishing and Cutting , Department during December………………………………………….. 30,000 units, Completed during December ………………………………………………. ? units, Work in process, December 31 (70% of the , way through the process)………………………………………………… 9,000 units,Costs:, Work in process, December 1 (transferred-in costs, $20,200; , direct materials costs, $20,400; and conversion costs, $19,100) .. $59,700, Transferred in from the Polishing and Cutting , Department during December………………………………………….. 97,200, Direct materials added during December………………………………. 73,600, Conversion costs added during December……………………………… 90,500,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.