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 3,050 Inventory in process, beginning of period Started and completed during the period 50,590 Transferred out of Bottling (completed) 50,590 50,590 53,640 2,700 56,340 Inventory in process, end of period 3,760 Total units to be assigned costs 54,350 The beginning work in process inventory had a cost of $3,680. 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