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 $2.30 and $2.15, respectively. The equivalent units to be assigned costs are as follows: Equivalent Units Direct Materials Conversion Inventory in process, beginning of period 0 1,200 Started and completed during the period 31,000 31,000 Transferred out of Filling (completed) 31,000 32,200 Inventory in process, end of period 2,000 Total units to be assigned costs 33,000 33,000 The beginning work in process inventory had a cost of $760. Determine the cost of completed and transferred-out production and the ending work in process inventory. If required, round to the nearest dollar. 800 Completed and transferred-out production 140,530 X Inventory in process, ending 6,320