Alpha Semiconductors experienced the following activity in its Photolithography Department during December. Materials are added at the beginning of the photolithography process. Total physical units to account for Data Table Units accounted for: Completed and transferred out Plus: Ending work in process, December 31 Total physical units accounted for 28,000 7,000 35,000 28,000 28,000 28,000 7,000 7,000 4,900 Units: 35,000 35,000 32,900 Work in process, December 1 (80% of the way Total equivalent units through the process) Transferred in from the Polishing and Cutting 6,000 units .Requirement :Summarize total costs to account for and compute the cost per equivalent unit for each cost category.