l Alcounting systems. Process Costing Chapter 4 Homework Equivalent Units and Product Cost Report-FIFO Method The following data (and annotations) are for the work in process account of the first of Crocker Company's four departments used in manufacturing its only product october of 2016. Work in Process Department 1 Beginning balance (2,000 units, 70% complete) S25.100 to department 2: (20.000 (a) Direct material (21,000 units) 157,500 145,200 Manufacturing overhead Ending balance tal units, 25w completel 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. crocker Company, Department 1 Flow of Units and Equivalent Units calculation, october 2016 Equivalent Unies in Materials october Beginning inventory Ending