The costs per equivalent unit of direct materials and conversion in the Filling Department of Satin Skin Lotion Company are $0.45 and $0.10, respectively. The equivalent units to be assigned costs are as follows:

The beginning work in process inventory had a cost of $13,000. Determine the cost of completed and transferred-out production and the ending work in processinventory.

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Equivalent Units Direct Materials Conversion Inventory in process, beginning of period Started and completed during the Transferred out of Filling (completed) Inventory in process, end of period 461,000 468,500 4,750 473,250 461,000 461,000 19,000 480,000 Total units to be assigned costs