Equivalent Units and Product Cost ReportFIFO Method

The following data (and annotations) are for the work in process account of the first of Crocker Companys four departments used in manufacturing its only product October of 2019.

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

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.

Round average cost per equivalent unit to two decimal places, if applicable. Round other answers to the nearest whole number, when appropriate.

Conversion Costs Crocker Company, Department 1 Flow of Units and Equivalent Units Calculation, October 2019 Equivalent Units % in Direct % in October Materials October Complete/Transferred Beginning inventory 0 % 0 % Started & completed 0 % Ending inventory b. 0% 0 % Total 0 % Product Cost Report Direct Materials 0 Conversion Costs $ TA 0 $ 0 0 $ 0 $ ooooo 0 $ Beginning Inventory Current Total Costs to Account For - Total Equivalent Units Average cost / Equivalent unit (round 2 decimal places) Beginning inventory Costs incurred in Month O Costs incurred in Month 1 Started and finished Cost of Goods Manufactured Ending Inventory: Direct Materials Conversion costs Cost of Ending Inventory Total Costs Allocated