Cost of units transferred out and ending work in process OBJ. 2 The costs per equivalent unit of direct materials and conversion in the Filling Department of Lilac Skin Care Company are $0.45 and $0.15, respectively. The equivalent units to be assigned costs are as follows:

Equivalent Units Direct Materials Conversion Inventory in process, beginning of period 0 1,200 Started and completed during the period 38,800 38,800 Transferred out of Filling (completed) 38,800 40,000 Inventory in process, end of period 6,200 2,480 Total units to be assigned costs 45,000 42,480 The beginning work in process inventory had a cost of $25,000. Determine the cost of completed and transferred-out production and the ending work in process inventory.