Ash Company's beginning work in process inventory consisted of 6,000 units of product on January 1, 2011. During 2011, the company started 24,000 units of product and transferred 25,000 units to finished goods inventory. The ending work in process inventory was estimated to be 40 percent complete. Cost data for 2011 follow.

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 goodsinventory.

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Product Costs Beginning balance Added during period Total $ 12,000 123,000 $135,000