Finch Company had 300 units of product in work in process inventory at the beginning of the period. It started 1,300 units during the period and transferred 1,100 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 $ 28,400

Added during period 58,000

Total $ 86,400

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.