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The cost per equivalent unit of direct materials and conversion in the Bottling Department of Jolt Beverages Company is $$0\mathrm{.}70$ and $$0\mathrm{.}20,$ respectively. The equivalent units to be assigned costs are as follows:

Line Item Description Direct Materials Conversion

Inventory in process, beginning of period $02,540$

Started and completed during the period $54,38054,380$

Transferred out of Bottling $($completed$)54,38056,920$

Inventory in process, end of period $3,5402,700$

Total units to be assigned costs $57,92059,620$

The beginning work in process inventory had a cost of $$3,610.$ 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 $\_\_\_\_\_\_\_\_.$