The cost per equivalent units of direct materials and conversion in the Bottling Department of Beverages on Jolt Company is $0.70 and $0.10, respectively. The equivalent units to be assigned costs are as follows: Direct Materials Conversion 0 2,680 Inventory in process, beginning of period Started and completed during the period Transferred out of Bottling (completed) 56,290 56,290 56,290 58,970 Inventory in process, end of period 3,800 2,300 Total units to be assigned costs 60,090 61270 The beginning work in process inventory had a cost of $3,770. Determine the cost of completed and transferred out Troduction, and the ending work in process inventory. Completed and transferred out production Inventory in process, ending