The cost per equivalent units of direct materials and conversion in the Bottling Department of Beverages on Jolt Company is $0.50 and $0.20, respectively. The equivalent units to be assigned costs are as follows: Direct Materials Conversion 0 Inventory in process, beginning of period Started and completed during the period Transferred out of Bottling (completed) 3,440 51,680 51,680 51,680 55,120 3,290 2,400 Inventory in process, end of period Total units to be assigned costs 54,970 57,520 The beginning work in process inventory had a cost of $3,710. 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