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 0 3,360 56,030 56,030 59,390 Inventory in process, beginning of period Started and completed during the period Transferred out of Bottling (completed) Inventory in process, end of period Total units to be assigned costs 56,030 3,790 59,820 2,600 61,990 The beginning work in process inventory had a cost of $3,000. 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