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

Requirement 1. Summarize flow of physical units and computetotal 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 computethe cost per equivalent unit for each cost category. ?(Round thecost 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 andtransferred to Finished Goods Inventory and units in December 31Work in Process Inventory. ?(Enter quantities? first, then the costper equivalent unit amounts in the same order as calculated in thepreceding 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