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 Ivy Cosmetics Company are 50.45 and $0.70, respectively. The equivalent units to be assigned costs are as follows: The beginning work in process inventory had a cost of $1,900. Determine the cost of completed and transferred-out production and the ending work in process inventory. If required, round to the nearest doliar. 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 Ivy Cosmetics Company are 50.45 and $0.70, respectively. The equivalent units to be assigned costs are as follows: The beginning work in process inventory had a cost of $1,900. Determine the cost of completed and transferred-out production and the ending work in process inventory. If required, round to the nearest doliar