Carri Company's beginning work in process inventory consisted of 4,500 units of product on January 1, 2006. During 2006, the company started 24,000 units of product and transferred 23,500 units to finished goods inventory. The ending work in process inventory was estimated to be 30 percent complete. Cost data for 2006 follow.

Product Costs
Beginning balance $ 19,000
Added during period 151,000
Total $170,000

Required:

Prepare a cost of production report showing the following.

a. The number of equivalent units of production.

b. The product cost per equivalent unit.

c. The total cost allocated between ending work in process inventory and finished goods inventory.