The cost per equivalent units of direct materials and conversion in the Bottling Department of Beverages on Jolt Company is $0.80 and $0.20, respectively. The equivalent units to be assigned costs are as follows. The beginning work in process inventory had a cost of $3, 270. Determine the cost of completed and transferred out production and the ending work in process inventory. Round answers to nearest whole dollar. Completed and transferred out production $ Inventory in process, ending $