Calculate the product cost per equivalent unit. c. Calculate the total cost allocated between ending work in process inventory and finished goods inventory. Halleck Company had 400 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, 100 units to finished goods inventory. The ending work in process inventory was estimated to be 70 percent complete. Cost data for the period follow. Required: a. Calculate the number of equivalent units of production. b. Calculate the product cost per equivalent unit