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In: AccountingUnits:Work inprocess, December 1 (80% of the way through the process)5,000unitsTransferred-in...Units:Work inprocess, December 1 (80% of the way through the process)5,000unitsTransferred-in from the Polishing and Cutting Department duringDecember32,000unitsCompletedduring December?unitsWork inprocess, December 31 (70% of the way through the process)8,000unitsCosts:Work in process, December 1 (transferred-in costs, $32,000; directmaterialscosts,$20,400; and conversion costs, $37,220)$89,620Transferredin from the Polishing and Cutting Department during December97,500Directmaterials added during December75,800Conversioncosts added during December90,800Requirement 1. Summarize flow of physical units and computetotal equivalent units for three cost? categories: transferred-in,direct? materials, and conversion costs.Brookman SemiconductorsPhotolithography DepartmentFlow of Physical Units and Computation of Equivalent UnitsFlow ofEquivalent UnitsPhysicalTransferred-DirectConversionFlow of ProductionUnitsinMaterialsCostsUnits to account forUnits accounted for:Total equivalent unitsRequirement 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 SemiconductorsPhotolithography DepartmentCost per Equivalent UnitTransferred-DirectConversioninMaterialsCostsTotalCost per equivalent unitRequirement 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 SemiconductorsPhotolithography DepartmentAssignment of CostsTransferred-DirectConversionTotalinMaterialsCostsCostsAssignment of total costs:x (++)xxxTotal cost accounted for