beginning work in progress (25% complete) - 20000 (# of shirts) $42,776 (production costs) Current period production - 85,000 (# of shirts) $160,024 (production costs) Ending work in progress (70% complete) - 12,000 (# of shirts) How many equivalent fininshed units did the company complete? What is the cost per equivalent unit? Calculate cost of ending work in progress inventory Calculate cost of goods manufactured