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Hamstein Semiconductors experienced the following activity in its Photolithography Department during December. Materials are added at the beginning of the photolithography process. (Click the icon to view the information.) Requirements Requirement 1. Summarize flow of physical units, and compute total equivalent units using the weighted-average method for three cost categories: transferred-in, direct materials, and conversion costs. Hamstein Semiconductors Photolithography Department Flow of Physical Units and Computation of Equivalent Units Equivalent Units Flow of Physical Units Transferred- ct Conversion Flow of Production in Materials Costs Units to account for Flow of Production Units in Materials Costs Units to account for Units accounted for: Total equivalent units Units: 5,000 units 32,000 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) ? units 8,000 units Costs: $ 89,620 Work in process, December 1 (transferred-in costs, $32,000; direct materials costs, $20,400; and conversion costs, $37,220) Transferred in from the Polishing and Cutting Department during December Direct materials added during December Conversion costs added during December 97,500 75,800 90,800