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Equivalent Units and Product Cost ReportWeighted Average 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 for October. | Work in Process-Department 1 Beginning balance (2,000 units, 70% complete) Direct material $46,500 Conversion costs 38,400 Transferred to department 2 (20,000 units) (a) Direct material (21,000 units) 472,500 Direct labor 580,800 Manufacturing overhead 193,200 Ending balance [ (b) units, 25% complete] (c) Assuming that Crocker 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. Crocker Company Department 1 Equivalent Units Calculations, October Equivalent Units % Work Direct % Work | Conversion done Materials Done Costs Complete/Transferred 20,000 100 % 20,000 70% 14,000 Ending Inventory b. 3,000 100 % 3,000 25% 750 Total 23,000 23,000 14,750 Product Cost Report | Direct Conversion Materials Costs Beginning Inventory $ 84,900 $ 46,500 $ 38,400 Current 1,053,300 472,500 774,000 Total Costs to Account For $ 1,138,200 $ 519,000 $ 812,400 + Total Equivalent Units 23,000 14,750 Average cost / Equivalent unit (round four decimal places) $ 22.5652 $ 55.07796 Complete / Transferred: Direct Materials $ 519,000 Conversion costs 38,400 Cost of Goods Manufactured $ 557,400 a. Ending Inventory: Direct Materials $ 0 Conversion costs Cost of Ending Inventory $ Oc. Total Costs Allocated $