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 $$1\mathrm{.}50$ and $$1\mathrm{.}15,$ respectively. The equivalent units to be assigned costs are as follows:

Equivalent Units

Direct Materials Conversion

Inventory in process, beginning of period $01,800$

Started and completed during the period $46,00046,000$

Transferred out of Filling $($completed$)46,00047,800$

Inventory in process, end of period $3,000900$

Total units to be assigned costs $49,00048,700$

The beginning work in process inventory had a cost of $$1,030.$ 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 of production $fill in the blank $1$

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