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 $1.80 and $1.15, respectively. The equivalent units to be assigned costs are as follows: Equivalent Units Direct Materials Conversion 3,100 Inventory in process, beginning of period Started and completed during the period 39,000 39,000 Transferred out of Filling (completed) 39,000 42,100 Inventory in process, end of period 4,000 1,600 Total units to be assigned costs 43,000 43,700 The beginning work in process inventory had a cost of $1,830. 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