Cost of Units Transferred Out and Ending Work in Process The costs per equlivalent unvit of direct materials and conversion in the Filing Department of Eve Cosmetics Company are so.85 and $2.80, respectively. The equivalent units be assigned costs are as follows Equivalent Units Direct Materials Conversion 1,200 31,000 32,200 ,200 3,400 Inventory in process, beginning of period Started and completed during the period Transferred out of Filing (completed) Inventory in process, end of period 31,000 1,000 4,000 5,000 Total units to be assigned costs inventory had s cost of $820. Determine the cest of completed and transterred-out production and the ending work in process inventory. I required, round to the nearest dollar Completed and transferred-out production Inventory in process, ending