The cost per equivalent unit of direct materials and conversion in the Bottling Department of Beverages on Jolt Company is $0.50 and $0.20, respectively. The equivalent units to be assigned costs are as follows:

	Equivalent Units
	Direct Materials	Conversion
Inventory in process, beginning of period	0	2,830
Started and completed during the period	53,510	53,510
Transferred out of Bottling (completed)	53,510	56,340
Inventory in process, end of period	3,090	2,300
Total units to be assigned costs	56,600	58,640

The beginning work in process inventory had a cost of $3,010. 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 2