The following data are available for the three divisions of Pomeroy Company: 
Required: Provide the missing data.
Definitions:
FIFO Method
An inventory valuation method that assumes that the first items produced or purchased are the first used or sold.
Unit Costs Decreasing
A situation indicating that the expense incurred to produce a single unit of output is declining, often due to efficiencies or increased production scale.
Lowest Gross Profit
The smallest amount of profit generated from selling goods or services, calculated by subtracting the cost of goods sold from sales revenue.
Raw Materials
Basic substances in their natural, modified, or unprocessed states used in the production or manufacturing of goods.
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