6. The costs per equivalent unit of direct materials and conversion in the Filling Dept. of Eve Cosmetics are $0.50 and $0.15, respectively. The equivalent units to be assigned costs are as follows: Equivalent Units Inventory in process, beginning of period Started and completed during the period Transferred out of Filling (completed) Inventory in process, end of period Total units to be assigned costs Direct Materials Conversion 1,600 42,000 42,000 42,000 43,600 8,000 2,000 50,000 45,600 The beginning work in process inventory had a cost of $1,800. Determine the cost of completed and transferred-out production, and the ending work in process inventory. Conversion Total costs Inventory in process, beginning of period Inventory in process, to complete Started and completed during the period Transferred out of Filling (completed) Inventory in process, end of period Total units to be assigned costs Direct materials costs costs