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The cost per equivalent unit of direct materials and conversion in the Bottling Department of Jolt Beverages Company is $ 0 . 7 0 and

The cost per equivalent unit of direct materials and conversion in the Bottling Department of Jolt Beverages Company is $0.70 and $0.10, respectively. The equivalent units to be assigned costs are as follows:
\table[[,Direct Materials,Conversion],[Inventory in process, beginning of period,0,2,720],[Started and completed during the period,54,640,54,640],[Transferred out of Bottling (completed),54,640,57,360],[Inventory in process, end of period,3,170,2,500],[Total units to be assigned costs,57,810,59,860]]
The beginning work in process inventory had a cost of $3,790. 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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