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 Eve Cosmetics Company are $1.05 and $1.30, respectively. The equivalent units to be assigned costs are as follows:

	Equivalent Units
	Direct Materials		Conversion
Inventory in process, beginning of period	0		1,900
Started and completed during the period	37,000		37,000
Transferred out of Filling (completed)	37,000		38,900
Inventory in process, end of period	3,000		1,200
Total units to be assigned costs	40,000		40,100

The beginning work in process inventory had a cost of $1,050. 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 production	$
Inventory in process, ending	$