The cost per equivalent units of direct materials and conversion in the Bottling Department of Beverages on Jolt Company is $0.50 and $0.20, respectively. The equivalent units to be assigned costs are as follows:

	Direct Materials		Conversion
Inventory in process, beginning of period	0		3,260
Started and completed during the period	56,950		56,950
Transferred out of Bottling (completed)	56,950		60,210
Inventory in process, end of period	3,300		2,800
Total units to be assigned costs	60,250		63,010

The beginning work in process inventory had a cost of $3,750. Determine the cost of completed and transferred out production, and the ending work in process inventory.

Completed and transferred out production	$fill in the blank 1
Inventory in process, ending	$fill in the blank 2