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 $1.90 and $0.75, 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)	45,000		47,300
Inventory in process, end of period	5,000		2,500
Total units to be assigned costs	50,000		49,800

The beginning work in process inventory had a cost of $1,610. 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