Cost of Units Transferred Out and Ending Work in Process
The costs per equivalent unit of direct materials and conversionin the Filling Department of Eve Cosmetics Company are $0.80 and$1.25, respectively. The equivalent units to be assigned costs areas follows:
| Equivalent Units |
| Direct Materials | Conversion |
| Inventory in process, beginning of period | 0 | | 2,900 | |
| Started and completed during the period | 41,000 | | 41,000 | |
| Transferred out of Filling (completed) | 41,000 | | 43,900 | |
| Inventory in process, end of period | 5,000 | | 2,000 | |
| Total units to be assigned costs | 46,000 | | 45,900 | |
The beginning work in process inventory had a cost of $1,940.Determine the cost of completed and transferred-out production andthe ending work in process inventory. If required, round to thenearest dollar.
| Completed and transferred-out production | $ |
| Inventory in process, ending | $ |
