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 Department #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 Department #1	$	100,000
Direct material added during month	$	60,000
Direct 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. Manufacturing overhead is applied at a rate equal to 50 percent of direct labor. Ending WIP was 60 percent complete. Tracker Sports uses first-in, first-out (FIFO) 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 equivalent unit. c. Compute the cost transferred out to finished goods. d. Compute the ending work-in-process inventory balance.