The cost per equivalent units of direct materials and conversion in the Bottling Department of Beverages on Jolt Company is $.47 and $.15, respectively. The equivalent units to be assigned costs are as follows.

	Direct Materials	Conversion
Inventory in process, beginning of period	0	3,000
Started and completed during the period	52,000	52,000
Transferred out of Bottling (completed)	52,000	55,000
Inventory in process, end of period	3,500	2,100
Total units to be assigned costs	55,500	57,100

The beginning work in process inventory had a cost of $3,500. Determine the cost of completed and transferred out production, and the ending work in process inventory.