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) \begin{tabular}{|l|r|} \hline \multicolumn{1}{|c|}{ Direct material } & $15,500 \\ \hline \multicolumn{1}{|c|}{ Conversion costs } & 9,600 \\ \hline Transferred to department 2: (20,000 units) & (a) \\ \hline Direct material (21,000 units) & 157,500 \\ \hline Direct labor & 145,200 \\ \hline Manufacturing overhead & 48,300 \\ \hline Ending balance [ (b) units, 25\% complete] & (c) \\ \hline \end{tabular} to four decimal places. Use rounded answers for subsequent calculations. Round other answers to the nearest whole number. \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{\begin{tabular}{l} Crocker Company Department 1 \\ Equivalent Units Calculations, October \end{tabular}} \\ \hline & & \begin{tabular}{c} % Work \\ done \end{tabular} & \begin{tabular}{c} Direct \\ Materials \end{tabular} & \begin{tabular}{l} % Work \\ Done \end{tabular} & \begin{tabular}{c} Conversion \\ Costs \end{tabular} \\ \hline Complete/Transferred & 0 & 0% & 0 & 0% & 0 \\ \hline Ending Inventory b. & 0 & 0% & 0 & 0% & 0 \\ \hline Total & 0 & & 0 & & 0 \\ \hline \end{tabular}