The cost per equivalent units of direct materials and conversion in the Bottling Department of Beverages on Jolt Company is $0.80 and $0.20, respectively. The equivalent units to be assigned costs are as follows: Direct Materials Conversion Inventory in process, beginning of period 3,390 Started and completed during the period 53,920 53,920 Transferred out of Bottling (completed) 53,920 57,310 Inventory in process, end of period 3,380 2,000 Total units to be assigned costs 57,300 59,310 0 The beginning work in process inventory had a cost of $3,990. 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