The cost per equivalent unit of direct materials and conversion in the Bottling Department of Beverages on Jolt Company is $0.50 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 2,590 Started and completed during the period 50,710 50,710 Transferred out of Bottling (completed) 50,710 53,300 Inventory in process, end of period 3,890 2,800 Total units to be assigned costs 54,600 56,100 The beginning work in process inventory had a cost of $3,540. 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 $fill in the blank 1 Inventory in process, ending $fill in the blank