Please fill in the blanks according to the data

The following data (and annotations) for March 2016 are for the work in process account of the first of Olympus Company's four departments used in manufacturing its only product.

Work in Process-Department 1
Beginning balance (3,000 units, 40% complete)	$81,900
Transferred to department 2 (23,000 units)	(a)
Direct material (24,000 units)	432,000
Direct labor	319,200
Manufacturing overhead	136,800
Ending balance [ (b) units, 25% complete]	(c)

Assuming that Olympus uses the FIFO method, that materials are added at the beginning of the process and that conversion costs are incurred evenly throughout, solve for the three missing numbers. Round average cost per equivalent unit to two decimal places, if applicable. Round other answers to the nearest whole number, when appropriate.

Olympus Company, Department 1 Flow of Units and Equivalent Units Calculation, March 2016
		Equivalent Units
		% in March	Direct Materials	% in March	Conversion Costs
Complete/Transferred
Beginning inventory
Started & completed
Ending inventory
Total

Product Cost Report
			Direct Materials		Conversion Costs
Beginning Inventory
Current
Total Costs to Account For
Total Equivalent Units
Average cost / Equivalent unit
Beginning inventory
Costs incurred in Month 0
Costs incurred in Month 1
Started and finished
Cost of Goods Manufactured		a.
Ending Inventory:
Direct Materials
Conversion costs
Cost of Ending Inventory		c.
Total Costs Allocated