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{.}10,$ respectively, The equivalent units to be assigned costs are as follows:

$\backslash$table$[[,$Direct Materials,Conversion$],[$Inventory in process, beginning of period,$0,3,440],[$Started and completed during the period,$56,410,56,410],[$Transferred out of Bottling $($completed$),56,410,59,850],[$Inventory in process, end of period,$3,390,2,200],[$Total units to be assigned costs,$59,800,62,050]]$

The beginning work in process inventory had a cost of $$3,420.$ Determine the cost of completed and transferred$-$out production, and the ending work in process inventor

Completed and transferred out production $

Inventory in process, ending $