E4-4A. 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 Companys four departments used in manufacturing its only product for October of 2016.

Work in ProcessDepartment 1

Beginning balance (2,000 units, 70% complete)

Direct material. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 15,500

Conversion costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9,600

Transferred to department 2: (20,000 units). . . . . . . . . . . . . . . . . . . . . . . _________. (a)

Direct material (21,000 units) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 157,500

Direct labor. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 145,200

Manufacturing overhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48,300

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.