The cost per equivalent unit of direct materials and conversion in the Filling Department of Keystone Personal Care Company is $0.32 and $0.16, respectively. The equivalent units to be assigned costs are as follows:

The beginning work in process inventory had a cost of $12,500. Determine the cost of completed and transferred-out production and the ending work in processinventory.

Equivalent Units Direct Materials Coversion Inventory in process, beginning of period Started and completed during the period Transferred out of Filling (completed) Inventory in process, end of period Total units to be assigned costs 513,000 513,000 19,000 19,200 513,000 532,200 14,250 546,450