$\backslash$table$[[,$Direct Materials,Conversion$],[$Inventory in process, beginning of period,$0,2,850],[$Started and completed during the period,$54,210,54,210],[$Transferred out of Bottling $($completed$),54,210,57,060],[$Inventory in process, end of period,$3,220,2,700],[$Total units to be assigned costs,$57,430,59,760]]$

The beginning work in process inventory had a cost of $$3,430.$ Determine the cost of completed and transferred$-$out production, and the ending work in process inventory.

Completed and transferred out production $

Inventory in process, ending $