Cost of Units Transferred Out and Ending Work in Process The costs pper equivalent unit of direct materials and conversion in the Filling Department of Ivy Cosmeties Company are 52.50 and 50.30 , respectively. The equivalent units to be assigned costs are as follows: Equivalent Units The beoinning work in process inventory had a cost of \$2,380. Determine the cost of completed and transferred-out production and the ending workin process inventory. If required, round to the nearest dollar