Problem:
Information for the current month for Process D is shown below:
Direct Mat'ls Conversion Costs
Beginning WIP Inventory $6400 $9600
Current month's cost 31,740 51,100
Equivalent units based on FIFO
Costing method 69000 70000

Direct materials are added at the beginning of the process. Beginning work in process is 50% complete as to conversion costs; ending work in process inventory is 40% complete. Determine the cost of ending work in process inventory.

The correct answer is suppose to be $3760 but I can't figure out how it's calculated. Please help.