The costs per equivalent unit of direct materials and conversion in the Filling Department of Rose Petal Lotion Company are $0.40 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 ..... 690

Started and completed during the period ...... 44,200 ..... 44,200

Transferred out of filling (completed) ....... 44,200 ..... 44,890

Inventory in process, end of period ....... 1,800 ..... 450

Total units to be assigned costs ........ 46,000 .... 45,340

The beginning work in process inventory had a cost of $1,100. Determine the cost of completed and transferred-out production and the ending work in process inventory.