The colt per equivalent unit of direct materialt and conversion in the Botting Department of Jolt Beverages Cempany is $0.60 and $0.20, respectively. The ecuivakent units to be assigned costs are as follows The beginning wark in process inventory had a cost of \$3,380. Determine the cost of completed and transferred-out production, and the ending work in process inventory Completed and transferred out production s Inventory in process, ending s