Perez Ski Company manufactures snow skis. During the most recent accounting period, the company's finishing department transferred 4,400 sets of skis to finished goods. At the end of the accounting period, 490 sets of skis were estimated to be 30 percent complete. Total product costs for the finishing department amounted to $204,615

A. Cost per equivalent Unit

B. Allocation to finished goods

C. Allocation to ending inventory