Beginning Inventory Current Product Cost Report Direct Materials Conversion Costs +A $ 0 $ 0 $ 0 0 0 0 +A $ 0 $ 0 $ 0 0 0 $ +A 0 $ 0 Total Costs to Account For Total Equivalent Units Average cost/Equivalent unit Beginning inventory Costs incurred in Month 0 Costs incurred in Month 1 Started and finished +A Cost of Goods Manufactured $ Ending Inventory: Direct Materials Conversion costs Cost of Ending Inventory Total Costs Allocated $ 0 0 0 0 a. $ +A +A $ +A $ 0 0 c. 0 0 Olympus Company, Department 1 Flow of Units and Equivalent Units Calculation, March 2016 Equivalent Units % in Direct % in Conversion March Materials March Costs Complete/Transferred Beginning inventory 0 0% 0 0% 0 Started & completed 0 0% 0 0% 0 Ending inventory b. 0 0% 0 0% 0 Total 0 0 0 Equivalent Units and Product Cost Report-FIFO Method 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 only product. Work in Process-Department 1 Beginning balance (3,000 units, 40% complete) $36,400 Transferred to department 2 (23,000 units) Direct labor Direct material (24,000 units) Manufacturing overhead Ending balance [ (b) units, 25% complete] (a) 192,000 159,600 68,400 (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. Round average cost per equivalent unit to two decimal places, if applicable. Round other answers to the nearest whole number, when appropriate