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0 The cost per equivalent unit of direct materials and conversion in the Botting Department of Beverages on Jolt Company is $0.50 and $0.10, respectively. The equivalent units to be assigned costs are as follows: Equivalent Units Direct Materials Conversion Inventory in process, beginning of period 2,620 Started and completed during the period 55,160 55,160 Transferred out of Bottling (completed) 55,160 57,780 Inventory in process, end of period 3,750 2,200 Total units to be assigned costs 58,910 59,980 The beginning work in process inventory had a cost of $3,700. Determine the cost of completed and transferred out production and the ending work in process inventory. Round answers to nearest whole dollar Completed and transferred out production Inventory in process, ending