The cost per equivalent units of direct materials and conversion in the Bottling Department of Beverages on Jolt Company is $0.70 and $0.10, respectively. The equivalent units to be assigned costs are as follows:

	Direct Materials		Conversion
Inventory in process, beginning of period	0		2,700
Started and completed during the period	51,040		51,040
Transferred out of Bottling (completed)	51,040		53,740
Inventory in process, end of period	3,620		2,300
Total units to be assigned costs	54,660		56,040

The beginning work in process inventory had a cost of $3,160. 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