Hamstein Semiconductors experienced the following activity in its Photolithography Department during December. Materials are added at the beginning of the photolithography process. LOADING...(Click the icon to view the information.) Read the requirements. Units:
Work in process, December 1 (80% of the way through the process) 9000 units
Transferred in from the Polishing and Cutting
Department during December 23,000
Completed during December ?
Work in process, December 31 (70% of the way through the process) 2000

Costs:
Work in process, December 1 (transferred-in costs, $1 ,600;
direct materials costs, $20,450; and conversion costs, $37,890) 59,940
Transferred in from the Polishing and Cutting
Department during December 97,600
Direct materials added during December 53,150
Conversion costs added during December 90,185

Requirement:
Summarize flow of physical units and compute total equivalent units for three cost categories: transferred-in, direct materials, and conversion costs. Photolithography Department Equivalent Unit Computation Month Ended December 31