Question: The costs per equivalent unit of direct materials and conversion in the Filling Department of Eve Cosmetics Company are $1.00 and $0.60, respectively. The equivalent

The costs per equivalent unit of direct materials and conversion in the Filling Department of Eve Cosmetics Company are $1.00 and $0.60, respectively. The equivalent units to be assigned costs are as follows:

Equivalent Units
Direct Materials Conversion
Inventory in process, beginning of period 0 3,100
Started and completed during the period 52,000 52,000
Transferred out of Filling (completed) 52,000 55,100
Inventory in process, end of period 4,000 2,400
Total units to be assigned costs 56,000 57,500

The beginning work in process inventory had a cost of $2,200. Determine the cost of completed and transferred-out production and the ending work in process inventory. If required, round to the nearest dollar.

Completed and transferred-out production $
Inventory in process, ending $

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