The cost per equivalent unit of direct materials and conversion in the Bottling Department of Beverages on Jolt Company is $0.80 and $0.10, respectively. The equivalent units to be assigned costs are as follows: Equivalent Units Direct Materials Conversion 0 3,340 Inventory in process, beginning of period Started and completed during the period 52,390 52,390 Transferred out of Bottling (completed) 52,390 55,730 Inventory in process, end of period 3,270 2,500 Total units to be assigned costs 55,660 58,230 The beginning work in process inventory had a cost of $3,410. Determine the cost of completed and transferred out production and the ending work in process inventory. Round answers to nearest whole dollar. Completed and transferred out production Inventory in process, ending