The following data (and annotations) for March 2019 are for the work-in-process account of the first of Eyring Companys four departments used in manufacturing its only product.

Work in Process-Department 1
Beginning balance (3,000 units, 40% complete)
Direct material	$13,350
Conversion costs	5,600
Transferred to department 2: (23,000 units)	(a)
Direct material (24,000 units)	96,000
Direct labor	77,300
Manufacturing overhead	34,700
Ending balance [ (b) units, 25% complete]	(c)

Assuming that Erying 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