Balrd Ski Company manufactures snow skls. During the most recent accounting period, the company's finishing department transferred 4,200 sets of skis to finished goods. At the end of the accounting perlod, 410 sets of skls were estimated to be 60 percent complete. Total product costs for the finishing department amounted to $222,300. Required a. Determine the cost per equivalent. b. Determine the cost of the goods transferred out of the finishing department. c. Determine the cost of the finishing department's ending work in process inventory. a. Cost per equivalent unit b. Allocation to finished goods c. Allocation to ending inventory