Vemon Company had $210$ units of product in its work in process inventory at the beginning of the period and started $1,800$ additional

units during the period. At the end of the period, $730$ units were in work in process inventory. The ending work in process inventory

was estimated to be $60$ percent complete. The cost of work in process inventory at the beginning of the period was $$6,820,$ and

$$18,606$ of product costs was added during the period.

Required

a$.$ Calculate the number of equivalent units of production.

b$.$ Calculate the product cost per equivalent unit.

c$.$ Calculate the total cost allocated between the ending Work in Process Inventory and Finished Goods Inventory accounts.