The costs per equivalent unit of direct materials and conversion in the Filling Department of Ivy Cosmetics Company are $0.45 and $0.90, 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	50,000		50,000
Transferred out of Filling (completed)	50,000		53,500
Inventory in process, end of period	6,000		1,800
Total units to be assigned costs	56,000		55,300

The beginning work in process inventory had a cost of $2,030. 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 of production	$ blank 1
Inventory in process, ending	$ blank 2