Thornton Company had $300$ units of product in work in process inventory at the beginning of the period. It started $1,800$ units during the period and transferred $1,600$ 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 $ $63,300$

Added during period $58,800$

Total $ $122,100$

Required

Calculate the number of equivalent units of production.

Calculate the product cost per equivalent unit.

Calculate the total cost allocated between ending work in process inventory and finished goods inventory.