value: 40.00 points Problem 12-20A Determining inventory cost using a process costing system LO 12-4 Halleck Company had 300 units of product in work in process inventory at the beginning of the period. It started 1,200 units during the period and transferred 1,000 units to finished goods inventory. The ending work in process inventory was estimated to be 80 percent complete. Cost data for the period follow. Product Costs $33,800 Beginning balance Added during period 57,200 $91,000 Total Required: a. Calculate the number of equivalent units of production. Equivalent units b. Calculate the product cost per equivalent unit. Cost per equivalent unit