The cost per equivalent units of direct materials and conversion in the Bottling Department of Beverages on Jolt Company is $0.40 and $0.10, respectively. The equivalent units to be assigned costs are as follows: Direct Materials Conversion Inventory in process, beginning of period 0 3.110 Started and completed during the period 54.470 54,470 Transferred out of Bottling (completed) 54.470 57,580 Inventory in process, end of period 3.270 2.400 Total units to be assigned costs 57,740 59.980 The beginning work in process invertory had a cost of 93.150. Determine the cost of completed and transferred out production, and the ending werkt Grocess inventory Completed and transferred out production Ding