he cost per equivalent units of direct materials and conversion in the Botting Department of Beverages on Jolt Company is $0.80 and $0.10, respectively. the equivalent units to be assigned costs are as follows: Direct Materials Conversion 0 50,220 Inventory in process, beginning of period Started and completed during the period Transferred out of Bottling (completed) Inventory in process, end of period Total units to be assigned costs 50,220 3,010 3,360 50,220 53,580 2,100 55,680 53,230 The beginning work in process inventory had a cost of $3,730. Determine the cost of completed and transferred out production, and the ending work in process inventory Completed and transferred out production Inventory in process, ending