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

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

Work in Process-Department 1 $18,200 Beginning balance (3,000 units, 40% complete). Transferred to Department 2: (23,000 units). Direct material (24,000 units). Direct labor..... Manufacturing overhead Ending balance [ (b) units, 25% complete]. 96,000 77,300 36,700