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 $0.90 and $2.30, respectively. The equivalent units to be assigned costs are as follows: Equivalent Units Direct Materials Conversion Inventory in process, beginning of period 0 2,300 Started and completed during the period 45,000 45,000 Transferred out of Filling (completed) Inventory in process, end of period Total units to be assigned costs 45,000 3,000 48,000 47,300 900 48,200 The beginning work in process inventory had a cost of $1,500. 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