The cost per equivalent units of direct materials and conversion in the Bottling Department of Mountain Springs Water Company is $0.45 and $0.12, respectively. The equivalent units to be assigned costs are as follows.

	Direct Materials		Conversion
Inventory in process, beginning of period	0		3,500
Started and completed during the period	57,000		57,000
Transferred out of Bottling (completed)	57,000		60,500
Inventory in process, end of period	3,500		1,800
Total units and costs to be assigned	60,500		62,300

The beginning work in process inventory had a cost of $2,200. 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	$