The costs per equivalent unit of direct materials and conversion in the Filling Department of Ivy Cosmetics Company are $1.10 and $1.55, respectively. The equivalent units to be assigned costs are as follows:

	Equivalent Units
	Direct Materials		Conversion
Inventory in process, beginning of period	0		3,500
Started and completed during the period	44,000		44,000
Transferred out of Filling (completed)	44,000		47,500
Inventory in process, end of period	4,000		1,600
Total units to be assigned costs	48,000		49,100

The beginning work in process inventory had a cost of $2,380. Determine the cost of completed and transferred-out production and the ending work in process inventory. If required, round to the nearest dollar.

Cost of Units Transferred Out and Ending Work in Process