The costs per equivalent unit of direct materials and conversion in the Bottling Department of Rocky Springs Beverage Company are $0.40 and $1.05, respectively. The equivalent units to be assigned costs are as follows:

	Equivalent Units
	Direct Materials		Conversion
Inventory in process, beginning of period	0		1,600
Started and completed during the period	40,000		40,000
Transferred out of Bottling (completed)	40,000		41,600
Inventory in process, end of period	6,000		3,600
Total units to be assigned costs	46,000		45,200

The beginning work in process inventory had a cost of $930. 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	$__________