Perez ski company manufactures snow skis. during the most recent accounting period, the company finishing department transferred 4250 sets of skis to finished goods. at the end of the accounting period 490 sets of skis were estimated to be 50% complete. total product costs for the finishing department amounted to $247,225.

1. determine the cost per equivalent
2. determine the costs of the goods transferred out of the finishing department
3. determine the costs of the finishings department ending work in process inventory.