Zachary Company had $220$ units of product in its work in process inventory at the beginning of the period and started $2,200$ additione units during the period. At the end of the period, $770$ units were in work in process inventory. The ending work in process inventory was estimated to be $70$ percent complete. The cost of work in process inventory at the beginning of the period was $$6,660,$ and $$26,175$ 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.