The cost per equivalent units of direct materials and conversion in the Bottling Department of Beverages on Jolt Company is $0.50 and $0.10, respectively. The equivalent units to be assigned costs are as follows Direct Materials 0 52.490 Conversion 2.770 $2490 Inventory in process, beginning of period Started and completed during the period Transferred out of Boting (completed) Inventory in process, end of period Total units to be assigned costs 52.490 3,660 56,150 55.260 2.500 57.760 The beginning work in process inventory had a cost of $3,480. 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