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) $45,500 Transferred to department 2 (23,000 units) (a) Direct material (24,000 units) 240,000 Direct labor 191,600 Manufacturing overhead 82,000 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.