The cost per equivalent units of direct materials and conversion in the Bottling Department of Beverages on Jolt Company is $0.40 and $0.20, respectively. The equivalent units to be assigned costs are as follows: Direct Materials Conversion Inventory in process, beginning of period 0 2,900 Started and completed during the period 50,850 50,850 Transferred out of Bottling (completed) Inventory in process, end of period 50,850 53,750 3,520 2,800 Total units to be assigned costs 54,370 56,550 The beginning work in process inventory had a cost of $3,160. 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