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
Inventory in process, beginning of period	0	2,970
Started and completed during the period	52,570	52,570
Transferred out of Bottling (completed)	52,570	55,540
Inventory in process, end of period	3,530	2,700
Total units to be assigned costs	56,100	58,240

The beginning work in process inventory had a cost of $3,860. Determine the cost of completed and transferred out production and the ending work in process inventory. Round answers to nearest whole dollar.

Completed and transferred out production	$
Inventory in process, ending	$