15. The costs per equivalent unit of direct materials and conversion in the Rolling Department of Keystone Steel units to be assigned costs are as follows: Company are $60 and $10, respectively. The equivalent Equivalent Units Direct Materials Conversion Inventory in process, beginning of period Started and completed during the period Transferred out of Rolling (completed) Inventory in process, end of period Total units to be assigned costs 7500 7.500 1,000 8,500 320 7,500 7,820 300 8,120 The beginning work in process inventory had a cost of $25,000. Determine the cost of completed and transferred-out production and the ending work in process inventory. 15. The costs per equivalent unit of direct materials and conversion in the Rolling Department of Keystone Steel units to be assigned costs are as follows: Company are $60 and $10, respectively. The equivalent Equivalent Units Direct Materials Conversion Inventory in process, beginning of period Started and completed during the period Transferred out of Rolling (completed) Inventory in process, end of period Total units to be assigned costs 7500 7.500 1,000 8,500 320 7,500 7,820 300 8,120 The beginning work in process inventory had a cost of $25,000. Determine the cost of completed and transferred-out production and the ending work in process inventory