the cost per equivalent units of direct materials and conversion in the bottling department of mountain springs water company is $.45 and $.12,...

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. 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