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The cost per equivalent unit of direct materials and conversion in the Bottilng Department of Jolt Beverages Company is $ 0 . 6 0 and

The cost per equivalent unit of direct materials and conversion in the Bottilng Department of Jolt Beverages Company is $0.60 and $0.20, respectively. The equivalent units to be assigned costs are as follows:
\table[[,Direct Materlals,Conversion],[Inventory In process, beginning of perlod,0,3,290],[Started and completed during the period,54,840,54,840],[Transferred out or Bottling (completed),54,840,58,130],[Inventory in process, end of period,3,410,2,200],[Total unitts to be assigned costs,58,250,60,330]]
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 inventory.
Completed and transferred out production $
Inventory in process, ending
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