The cost per equivalent units of direct materials and conversion in the Bottling Department of Beverages on Jolt Company is $0.50 and $0.10, respectively. The equivalent units to be assigned costs are as follows:

	Direct Materials		Conversion
Inventory in process, beginning of period	0		3,300
Started and completed during the period	56,980		56,980
Transferred out of Bottling (completed)	56,980		60,280
Inventory in process, end of period	3,990		2,500
Total units to be assigned costs	60,970		62,780

The beginning work in process inventory had a cost of $3,330. 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	$