Equivalent Units and Product Cost Report-Weighted 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 Conversion costs Transferred to department 2 (20,000 units) Direct material (21,000 units) Direct labor Manufacturing overhead Ending balance [(b) units, 25% complete] $38,750 33,600 (a) 393,750 508,200 169,050 (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. Complete/Transferred Ending Inventory b. Total Beginning Inventory Crocker Company Department 1 Equivalent Units Calculations, October % Work Equivalent Units Direct done Materials % Work Done Conversion Costs % % % % Product Cost Report Current Total Costs to Account For + Total Equivalent Units Average cost/Equivalent unit (round four decimal places) Complete / Transferred: Direct Materials Conversion costs Cost of Goods Manufactured Ending Inventory: Direct Materials Conversion costs Cost of Ending Inventory Total Costs Allocated Direct Conversion Materials Costs $ $ $ $ $ $ $ $ $ $ a. $ +A $ LALA $ C.