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 3,050 Started and completed during the period 54,330 54,330 Transferred out of Bottling (completed) Inventory in process, end of period 54,330 3,190 57,520 57,380 2,700 60,080 Total units to be assigned costs The beginning work in process inventory had a cost of $3,570. 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