Cost of Units Transferred Out and Ending Work In Process The costs per equivalent unit of direct materials and conversion in the Filing Department of Eve Cosmetics Company are $2.65 and $2.90, respectively. The equivalent units to be assigned costs are as follows: Equivalent Units Direct Materials Conversion Inventory in process, beginning of period 0 4,800 Started and completed during the period 69,000 69,000 Transferred out of Filing (completed) 69,000 73,800 Inventory in process, end of period 3,000 1,800 Total units to be assigned costs 72,000 75,600 The beginning work in process inventory had a cost of $2.740. Determine the cost of completed and transferred-out production and the ending work in processen If required, round to the nearest dollar Completed and transferred-out production Inventory in process, ending