The cest per equivalent unit of direct materials and conversion in the Botting Depsrtment of Jolt Eleverages Comipany is 50.70 and 50.20, tespectively. The equivalent units to be assigned costs are as follows: The beginning work in process uventory had a cost of 53,460. Determine the cost of completed and transierrediout production, and the ending work in process inveritory. Completed and transerred out production 1 Inventory in process, ending 3