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 $1.10 and $1.30, respectively. The equivalent units to be assigned costs are as follows: The beginning work in process inventory had a cost of $3,170. Determine the cost of completed and transferred-out production and the ending process inventory. If required, round to the nearest dollar