Halleck Company had 300 units of product in work in process inventory at the beginning of the period. It started 1,500 units during the period and transferred 1,200 units to finished goods inventory. The ending work in process inventory was estimated to be 70 percent complete. Cost data for the period follow.
Product Costs
Beginning balance .......... $14,100
Added during period ......... 75,000
Total .............. $89,100

Required
Prepare a cost of production report showing the following.
a. The number of equivalent units of production.
b. The product cost per equivalent unit.
c. The total cost allocated between ending work in process inventory and finished goods inventory.