The cost per equivalent unit of direct materials and conversion in the Botting Department of Jolt Beverages Company is $0.50 and $0.20, respectively. The equivalent units to be assigned cots are as folows: The beginning work in process inventory had a cost of $3,970. Determine the cost of completed and transferred-out production, and the ending work in process inventory. Completed and tronsferred out production Inventery in process, ending 1