At the beginning of 2015, Garza Company had 5,000 units of product in its work in process inventory, and it started 25,000 additional units of product during the year. At the end of the year, 6,000 units of product were in the work in process inventory. The ending work in process inventory was estimated to be 25 percent complete. The cost of work in process inventory at the beginning of the period was $21,000, and $132,000 of product costs was added during the period.

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 the ending Work in Process Inventory and Finished Goods Inventory accounts.