The costs per equivalent unit of direct materials and conversion in the Filling Department of Eve Cosmetics Company are $1.00 and $0.60, respectively. The equivalent units to be assigned costs are as follows:

	Equivalent Units
	Direct Materials		Conversion
Inventory in process, beginning of period	0		3,100
Started and completed during the period	52,000		52,000
Transferred out of Filling (completed)	52,000		55,100
Inventory in process, end of period	4,000		2,400
Total units to be assigned costs	56,000		57,500

The beginning work in process inventory had a cost of $2,200. 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	$