Cost of Units Transferted Out and Ending Work in Process The costs per equivalent unik of direct materials and conversion in the Filling Department of Ivy Cosmetics compamy are $2.60 and $1.95, respectively. The equivalent units to be assigned costs are as follows: The beginning work in procest inventery had a cost of $1,620. Determine the cost of completed and transferred-out broduction and the ending work in process imentery. If required, round to the nearest dellar