Calculator Print item The cost per equivalent units of direct materials and conversion in the Bottling Department of Beverages on Jolt Company is $0.50 and $0.20, respectively. The equivalent units to be assigned costs are as follows. Direct Materials Conversion Inventory in process, beginning of period 0 3,150 Started and completed during the period 56,410 56,410 Transferred out of Bottling (completed) 56,410 59,560 Inventory in process, end of period 3,620 2,500 Total units to be assigned costs 60,030 62,060 The beginning work in process inventory had a cost of $3,760. Determine the cost of completed and transferred out production, and the ending work in process inventory. Completed and transferred out production Inventory in process, ending