Equivalent Units and Product Cost ReportFIFO Method

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

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

Okay so I'm confused about how to complete the Flow of Units Chart and the Product Costs. I do know that Ending inventory = begining work in process units+ Started in process unit- transferred out units but that does not help me because I cannot even get to that part of the problem. Help is much appreciated )=

onympus Company, Department Flow of Units and Equivalent Units Calculation, March 2016 Equivalent Units %in March Direct Materials %in March Conversion Costs Complete/Transferred 60 X 3,000 100 X 1,800 Beginning inventory 3,000 Started & completed Ending inventory Total Product Cost Report Direct Materials Conversion Costs eginning nventory Current 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 Cost of Goods Manufactured Ending Inventory: Direct Materials Conversion cOsts Cost of Ending Inventory Total Costs Allocated