Equivalent Units and Product Cost Report-Weighted Average 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) $25,200 8,400 (a) 192,000 15,950 73,400 Direct material Conversion costs Transferred to department 2 (23,000 units) Direct material (24,000 units) Direct labor Manufacturing overhead Ending balance [ (b) units, 25% complete] Assuming that Olympus uses the weighted average 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 four decimal places. Use rounded answers for subsequent calculations. Round other answers to the nearest whole number