The following data (and annotations) are for the work in process account of the first of Crocker Company’s four departments used in manufacturing its only product October of 2016.

Assuming that Crocker uses the FIFO method and that materials are added at the beginning of the process and conversion costs are incurred evenly throughout, solve for the three missing numbers.

Work in Process-Department 1 $ 25,100 Beginning balance (2,000 units, 70% complete). Transferred to department 2: (20,000 units). Direct material (21,000 units).. Direct labor... Manufacturing overhead Ending balance [ (b) units, 25% complete]. 157,500 145,200 48,300