The costs per equivalent unit of direct materials and conversion in the Filling Department of Savannah Lotion Company are $ 0.35 and $ 0.08, respectively. The equivalent units to be assigned costs are as follows:

The beginning work in process inventory had a cost of $ 1,200. Determine the cost of completed and transferred-out production and the ending work in processinventory.

Equivalent Units Direct Materials Conversion Inventory in process, beginning of period Started and completed during the period Transferred out of Filling (completed) Inventory in process, end of period Total units to be assigned costs 37,400 37,400 600 38,000 1,200 37,400 38,600 150 38,750