Fanning Company had 250 units of product in its work in process inventory at the beginning of the period and started 1,900 additional units during the period. At the end of the period, 780 units were in work in process inventory. The ending work in process inventory was estimated to be 60 percent complete. The cost of work in process inventory at the beginning of the period was $6,460, and $23,316 of product costs was added during the period.

Required:

A) Calculate the number of equivalent units of production.

B) Calculate the product cost per equivalent unit.

C) Calculate the total cost allocated between the ending Work in Process Inventory and Finished Goods Inventory accounts.