The cost per equivalent unit of direct materials and conversion in the Betting Department of Beverages on Jolt Company is $0.00 and 0.10ctive. The met units to be assigned costs are as follows: Equivalent Unit Direct Materials Conversion Inventory in process, beginning of period 0 3,270 Started and completed during the period $2,500 52.500 Transferred out of Bottling (completed) 52 500 55,770 Inventory in process, and of period 3,620 3.100 Total units to be assigned costs 56,120 57,570 The beginning work in process inventory had a cost of $3.300: Determine the cost of completed and transferred out production and the city Round answers to nearest whole dan Completed and transferred out production Inventory in process, ending