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 $2.45 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	3800
Started and completed during the period	4800	4800
Transferred out of Filling (completed)	4800	51800
Inventory in process, end of period	3000	1500

Total units to be assigned costs

51000

53300

The beginning work in process inventory had a cost of $2,320. 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: _______