The cost per equivalent unit of direct materials and conversion in the Bottling Department of Jolt Beverages Company is $0.80 and $0.10, respectively. The equivalent units to be assigned costs are as follows: Line Item Description Direct Materials Conversion Inventory in process, beginning of period 0 3,170 Started and completed during the period 51,760 51,760 Transferred out of Bottling (completed) 51,760 54,930 Inventory in process, end of period 3,170 2,500 Total units to be assigned costs 54,930 57,430 The beginning work in process inventory had a cost of $3,020. 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 fill in the blank: $