Thornton Company had 200 units of product in work in process inventory at the beginning of the period. It started 1,600 units during the period and transferred 1,500 units to finished goods inventory. The ending work in process inventory was estimated to be 70 percent complete. Cost data for the period follow: Product Costs Beginning balance $ 47,820 Added during period 58,200 Total $ 106,020 A. Calculate the number of equivalent units in production. B. Calculate the product cost per equivalent unit C. Calculate the total cost allocated of ending work in process and finished goods inventory.