The cost per equivalent units of direct materials and conversion in the Bottling Department of Beverages on Jolt Company is $0.80 and $0.20, respectively. The equivalent units to be assigned costs are as follows: Direct Materials Conversion Inventory in process, beginning of period 0 2,690 Started and completed during the period 55,520 55,520 Transferred out of Bottling (completed) 55,520 58,210 Inventory in process, end of period 3,090 2,400 Total units to be assigned costs 58,610 60,610 The beginning work in process inventory had a cost of $3,080. Determine the cost of completed and transferred out production, and the ending work in process inventory. Completed and transferred out production $fill in the blank 1 Inventory in proce