The costs per equivalent unit of direct materials and conversion in the Filling Department of Eve Cosmetics Company are $2.60 and $0.65, respectively. The equivalent units to be assigned costs are as follows: Equivalent Units Direct Materials Conversion Inventory in process, beginning of period Started and completed during the period Transferred out of Filling (completed) 0 2,400 60,000 60,000 60,000 62,400 Inventory in process, end of period 7,000 4,200 Total units to be assigned costs 67,000 66,600 The beginning work in process inventory had a cost of $1,700. 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