Toxo Chemicals Produces a Solvent in Its Glendale Plant Toxo Completed 98,000 Gallons During the Month

Toxo Chemicals produces a solvent in its Glendale plant. Three chemicals are combined at the start of the process and blended under pressure for a period of time. At the 75% point of completion, an additional chemical is added. The following information has been gathered:
$$\begin{array} { l c c c c } & \text { Chernical } & & \text { Corversion } & \\ & \text { Mix } & \text { Additional Chernical } & \text { Cost } & \text { Gallons } \\ \text { BWIP }& \$ 5,000 & - 0 - & \$ 3,000 & 10,000 \\\text { Added }&65,000 & 15,000 & 35,000 & 100,000\end{array}$$
Toxo completed 98,000 gallons during the month. The process engineer informs you that the beginning WIP was at the 30% completion point, the ending WIP is at 70%. Toxo uses weighted-average costing.
Required:
(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.