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 $1.05 and $0.80, respectively. The equivalent units to be assigned costs are as follows: The beginning work in process inventory had a cost of $2,560. Determine the cost of completed and transferred-out production and the ending work in process inventory. If required, round to the nearest dollar