The costs per equivalent unit of direct materials and conversion in the Filling Department of Eve Cosmetics 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 Started and completed during the period Transferred out of Filling (completed) Inventory in process, end of period Total units to be assigned costs The beginning work in process inventory had a cost of $1,800. Determine the cost of completed and transferred-out production and the ending work in process inventory Completed and transferred out of production Inventory in process, ending 0 42,000 42,000 8,000 50,000 1,600 42,000 43,600 2,000 45,600