The cost per equivalent units of direct materials and conversion in the Bottling Department of Beverages on Jolt Company is $0.47 and $0.15, respectively. The equivalent units to be assigned costs are as follows. The beginning work in process inventory had a cost of $3, 500. A. Determine the cost of completed and transferred out production. B. The ending work in process inventory. C. Record the journal entry for completed and transferred out production. (product is ready for sale after bottling)