Tracker Sports is a manufacturer of sportswear. Tracker produces its products in two departments. The information for the current month for Department #2 is as follows: Beginning work-in-process 30,000 units Units transferred in from 40,000 units Dept #1 Units completed 60,000 units Ending work-in-process 20,000 units Beginning WIP transferred in 60,000 costs Beginning WIP direct 12,000 materials Beginning WIP direct labor 3,200 Beginning WIP overhead 1,600 Costs transferred in from 100,000 Dept #1 Direct material added during 60,000 month Direct manufacturing labor 30,000 during month Manufacturing overhead 222 applied Beginning WIP was half complete as to conversion costs. Direct materials for Department #2 are added when the process is 25% complete. Factory overhead is applied at a rate equal to 50 percent of direct manufacturing labor. Ending WIP was 60 percent complete. Tracker Sports uses weighted average costing. Required: al. Compute the equivalent units of production for direct materials a2. Compute the equivalent units of production for conversion costs b. Compute the cost per unit. c. Compute the cost transferred out to finished goods. d. Compute the ending work-in-process inventory balance