The costs per equivalent unit of direct materials and conversion in the Sifting Department of South Agsregate incorporated are $$0\mathrm{.}50$ and $$0\mathrm{.}20,$ respectively. The beginning work in process inventory has a cost of $$3000.$ The equivalent units to be assigned costs are as follows:

$\backslash$table$[[,$Equivalent Units Direct Materials,Equivalent Units Conversion$],[$Inventory in process, beginning of period,$0,1\mathrm{.}200],[$Started and completed during the period,$38,800,38\mathrm{.}800],[$Transferred out of Sifting,$38,000,40,000],[$Inventory in process, end of period,$6\mathrm{.}200,2\mathrm{.}480],[$Total units to be assiened costs,$45,000,42\mathrm{.}480]]$

Explain your process for determining the cost of the units started and completed as it pertains to this problem. Provide your final answer.