The cost per equivalent unit of direct materials and conversion in the Bottling Department of Beverages on Jolt Company is $0.60 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 2,970 Started and completed during the period 52,730 52,730 Transferred out of Bottling (completed) 52,730 55,700 Inventory in process, end of period 3,410 2,300 Total units to be assigned costs 56,140 58,000 The beginning work in process inventory had a cost of $3,570. 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