The cost per equivalent units of direct materials and conversion in the Bottling Department of Beverages on Jolt Company is $0.60 and $0.10, respectively. The equivalent units to be assigned costs are as follows:

	Direct Materials		Conversion
Inventory in process, beginning of period	0		2,880
Started and completed during the period	50,890		50,890
Transferred out of Bottling (completed)	50,890		53,770
Inventory in process, end of period	3,300		2,600
Total units to be assigned costs	54,190		56,370

The beginning work in process inventory had a cost of $3,130. 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	$