It does not let me add to the next step so if you could please figure out the requirements it usually comes in a chart

med the following activity in its Photolithography Department during December. Materials are added at the beginning of the photolithography process. ormation.) of phe ersion costs. i Data Table on 3,000 units 25,000 units 7 units ecen 8,000 units 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, $20.600; direct materials costs, $20 700; and conversion costs, $32,430) Transferred in from the Polishing and Cutting Department during December Direct materials added during December Conversion costs added during December cem for $ + 73,730 97,000 57,700 90.450 Print Done Month Ended December 31 0 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. Print Done