The costs per equivalent unit of direct materials and conversion in the Filling Department of Eve Cosmetics Company are $0.40 and $0.10, respectively. The equivalent units to be assigned costs are as follows:
Equivalent Units
Direct Materials Conversion
Inventory in process, beginning of period.......................0................1,600
Started and completed during the period.................42,000...............42,000
Transferred out of Filling (completed) ...................42,000...............43,600
Inventory in process, end of period.........................8,000.................2,000
Total units to be assigned costs............................50,000...............45,600
The beginning work in process inventory had a cost of $1,800. Determine the cost of completed and transferred-out production and the ending work in process inventory.