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 $$2\mathrm{.}20$ and $$0\mathrm{.}85,$ respectively. The equivalent units to be assigned costs are as follows:

$\backslash$table$[[,$Equivalent Units$],[,$Direct Materials,Conversion$],[$Inventory in process, beginning of period,$0,3,600],[$Started and completed during the period,$51,000,51,000],[,51,000,54,600],[$Transferred out of Filling $($completed$),3,000,900],[$Inventory in process, end of period,$54,000,55,500],[$Total units to be assigned costs,,$]]$

The beginning work in process inventory had a cost of $$2,380.$ 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 of production $$

Inventory in process, ending

$