8,7 E4-10B. Equivalent Units and Product Cost Report-FIFO Method The following data (and annotations) SA) for March 2019 are for the work-in-process account of the first of Olympus Company's four depan- ments used in manufacturing its only product. Work-in-Process-Department 1 Beginning balance (3,000 units, 40% complete) Transferred to Department 2: (23,000 units) Direct materials (24,000 units) Manufacturing overhead. Direct labor. Ending balance [ (b) units, 25% complete]. $18,200 (a) 96,000 77,300 36,700 (c) 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.