The costs per equivalent unit of direct materials and conversion in the Filling Department of Eve Cosmetics Company are $2.40 and $2.65, respectively. The equivalent units to be assigned costs are as follows:

	Equivalent Units
	Direct Materials		Conversion
Inventory in process, beginning of period	0		3,400
Started and completed during the period	49,000		49,000
Transferred out of Filling (completed)	49,000		52,400
Inventory in process, end of period	4,000		2,000
Total units to be assigned costs	53,000		54,400

The beginning work in process inventory had a cost of $2,070. Determine the cost of completed and transferred-out production and the ending work in process inventory. If required, round to the nearest dollar.

Completed and transferred-out production	$
Inventory in process, ending	$