ControlThe costs per equivalent unit of direct materials and conversion in the Filling Department of Ivy Cosmetics Company are $$0\mathrm{.}60$ and $$0\mathrm{.}25,$ respectively. The equivalent units to be assigned costs are as follows:t

Equivalent Units

Direct Materials Conversion

Inventory in process, beginning of period $02,400$

Started and completed during the period $62,00062,000$

Transferred out of Filling $($completed$)62,00064,400$

Inventory in process, end of period $10,0002,500$

Total units to be assigned costs $72,00066,900$

The beginning work in process inventory had a cost of $$4,500.$ Determine the cost of completed and transferred$-$out production and the ending work in process inventory.

Completed and transferred out of production $fill in the blank $1$

Inventory in process, ending $fill in the blank $2$