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	20,000	units
Units transferred in from Dept #1	40,000	units
Units completed	50,000	units
Ending work-in-process	10,000	units
Beginning WIP transferred in costs	$50,000
Beginning WIP direct materials	$12,000
Beginning WIP direct labor	$3,200
Beginning WIP overhead	$1,600
Costs transferred in from Dept #1	$100,000
Direct material added during month	$60,000
Direct manufacturing labor during month	$20,000
Manufacturing overhead 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: (HINT: use 4 decimal places in your calculations) a. Compute the equivalent units of production for each input. b. Compute the cost per unit. c. Compute the cost transferred out to finished goods. d. Compute the ending work-in-process inventory balance