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)

Assume that Olympus uses the FIFO method, that materials are added at the beginning of the process and conversion costs are incurred evenly throughout, solve for the three missing numbers.