Baird Company had 200 units of product in work in process inventory at the beginning of the period. It started 1,500 units during the period and transferred 1,400 units to finished goods inventory. The ending work in process inventory was estimated to be 50 percent complete. Cost data for the period follow:

	Product Costs
Beginning balance	$	35,000
Added during period		58,000
Total	$	93,000

Required

1. Calculate the number of equivalent units of production.

2. Calculate the product cost per equivalent unit.

3. Calculate the total cost allocated between ending work in process inventory and finished goods inventory.

Complete this question by entering your answers in the tabs below. Req A and B Reqc Calculate the number of equivalent units of production. Calculate the product cost per equivalent unit. a. Equivalent units b. Cost per equivalent unit Complete this question by entering your answers in the tabs below. Req A and B Regc Calculate the total cost allocated between ending work in process inventory and finished goods inventory. (Round intermediate calculations to 2 decimal places.) Cost Allocation To finished goods To ending work-in-process inventory Total allocated cost