quivalent Units and Product Cost Report-FIFO Method he 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. issuming 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 verage cost per equivalent unit to two decimal places, if applicable. Round other answers to the nearest whole number, when appropriate