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 0 3,200 Started and completed during the period 56,190 56,190 Transferred out of Bottling (completed) 56,190 59,390 Inventory in process, end of period 3,770 2,200 Total units to be assigned costs 59,960 61,590 The beginning work in process inventory had a cost of $3,050. 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