The cost per equivalent units of direct materials and conversion in the Bottli

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 Conversions

Inventory in process beginning of period 0 3500

Started abd cimpleted during the period 57000 57000

Transferred out of Bottling (completed) 57000 60000

Inventory in process end of period 3500 1800

Total units to be assigned costs 60500 62300

The beginning work in process inventory had a cost of $2200. Determine the cost of completed and transferred out production and the ending work in process
inventory.