Finch Ski Company manufactures snow skis. During the most recent accounting period, the company's finishing department transferred $4,300$ sets of skis to finished goods. At the end of the accounting period, $470$ sets of skis were estimated to be $50$ percent complete. Total product costs for the finishing department amounted to $$294,775.$

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.