Cost of Units Transferred Out and Ending Work in Process The costs per equivalent unit of direct materials and conversion in the Filing Department of Eve Cosmetics Company are $1.45 and $2.20, res be assigned costs are as follows: pectively. The equivalent units to Equivalent Units Inventory in process, beginning of period Started and completed during the period Transferred out of Filling (completed) Inventory in process, end of period Total units to be assigned costs The beginning work in process inventory had a cost of $1,270. Determine the cost of 1,900 31,000 31,000 4,000 35,000 31,000 2,400 35,300 completed and transferred-out production and the ending work in process inventory. I required, round to the nearest dollar. Inventory in process, ending Next