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The cost per equivalent unit of direct materials and conversion In the Bottling Department of Beverages on Jult Company is $0.50 and $0 20, respectively. The equivalent units to be assigned costs are as follows: Equivalent Units Direct Materials Conversion _.___ Inventory In process, beginning of period 0 3,400 Started and completed during the period 50.850 50,850 Transferred out of Bottling (completed) 50,850 54,250 inventory in process, end of period 3,550 2,700 ' Total unit: to be assigned costs $4,400 56,950 .__. The beginning work in process inventory had a cost of $3,390. 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 51: Inventory In process, ending