Thornton Company had 400 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 50 percent complete. Cost data for the period follow:

Product Costs

Beginning balance $ 48,150

Added during period 58,600

Total $ 106,750

Required

1. Calculate the number of equivalent units of production.
2. Calculate the product cost per equivalent unit.
3. Calculate the total cost allocated between ending work in process inventory and finished goods inventory.(Round intermediate calculations to 2 decimal places.)

Cost allocation

TO FINISHED GOODS:____________

TO ENDING WORK-IN PROCESS INVENTORY:___________

TOTAL ALLOCATED COST:______________