apter 20 Learn Cost of Units Transferred Out and Ending Work in Process The costs per equivalent unit of direct materials and conversion in the Filling Department of Eve Cosmetics Company are $1.70 and $1.45, respectively. The equivalent units to be assigned costs are as follows: Equivalent Units Direct Materials Conversion 0 1,200 31,000 31,000 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 31,000 32,200 3,000 1,200 34,000 33,400 The beginning work in process inventory had a cost of $670. Determine the cost of completed and transferred-out production and the ending work in process inventory. If required, round to the nearest dollar Completed and transferred-out production $ Inventory in process, ending