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 $2.15 and $1.05, respectively. The equivalent units to be assigned costs are as follows: Equivalent Units Direct Materials Conversion 0 2,400 40,000 40,000 Inventory in process, beginning of period Started and completed during the period Transferred out of Filling (completed) Inventory in process, end of period 40,000 42,400 4,000 1,600 Total units to be assigned costs 44,000 44,000 The beginning work in process inventory had a cost of $1,370. 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