Cost of Units Transferred Out and Ending Work in Process

$\backslash$table$[[,$Equivalent Units$],[,\backslash$table$[[$Direct$],[$Materials$]],$Conversion$],[\backslash$table$[[$Inventory in process,$],[$beginning of period$]],0,640],[\backslash$table$[[$Started and completed$],[$during the period$]],11,900,11,900],[\backslash$table$[[$Transferred out of$],[$Rolling $($completed$)]],11,900,12,540],[\backslash$table$[[$Inventory in process,$],[$end of period$]],2,000,600],[\backslash$table$[[$Total units to be$],[$assigned costs$]],13,900,13,140]]$

The beginning work in process inventory had a cost of $$38,020.$ Determine the cost of completed and transferred$-$out production and the ending work in process inventory,

Completed and transferred out of production

Inventory in process, ending