The cost per equivalent units of direct materials and conversion in the Bottling Department of Mountain Springs Water Company is $.45 and $.12, respectively. The equivalent units to be assigned costs are as follows.

Direct Materials Conversion
Inventory in process, beginning of period 0 3,500
Started and completed during the period 57,000 57,000
Transferred out of Bottling (completed) 57,000 60,500
Inventory in process, end of period 3,500 1,800
Total units to be assigned costs 60,500 62,300

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.