The cost per equivalent units of direct materials and conversion in the Dottling Department of Beverages on Jolt Company is $0.40 and 50.10, respectively. The equivalent units to be assigned costs are as follows: Inventory in process, beginning of period Started and completed during the period Transferred out of Bottling (completed) Inventory in process, end of period Total units to be assigned costs Direct Materials Conversion 0 3,290 55,990 55,990 55,990 59,280 3,860 59,850 2,100 61,380 The beginning work in-process inventory had a cost of $3,610. 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