EE 20-6 The costs per equivalent unit of direct materials and conversion in the Filling Department of Ivy Cosmetics Company are $0.60 and $0.25, respectively. The equivalent units to be assigned costs are as follows: Inventory in process, beginning of period Started and completed during the period Transferred out of Filling (completed) Inventory in process, end of period. Total units to be assigned costs Equivalent Units Direct Materials Conversion 2,400 62.000 62,000 62,000 64,400 10,000 2,500 72.000 66,900 The beginning work in process inventory had a cost of $4,500. Determine the cost of completed and transferred-out production and the ending work in process inventory.