Assignment/takeAssignmentMain.do?inprogress=true Calculator Cost of Units Transferred Out and Ending Work in Process The costs per equivalent unit of direct materials and conversion in the Rolling Department of Kraus Steel Company are $2.15 and $1.30, respectively. The equivalent units to be assigned costs are as follows: Inventory in process, October 1 Started and completed during October Transferred out of Rolling (completed) Inventory in process, October 31 Total units to be assigned costs Equivalent Units Direct Materials Conversion 0 4,900 61,000 61,000 61,000 65,900 4,000 1,600 65,000 67,500 The beginning work in process inventory on October 1 had a cost of $2,940. Determine the cost of completed and transferred-out production, the ending work in process Inventory, and the total costs assigned by the Rolling Department $ Completed and transferred-out production $ Inventory in process, October 31 Total costs assigned by the Rolling Department filmn/takeAssignment/takeAssignmentMain.do?inprogress=true Calculator Department G had 2,040 units 25% completed at the beginning of the period, 13,800 units were completed during the period; 1,700 units were 20% completed at the end of the period, and the following manufacturing costs debited to the departmental work in process account during the period: Work in process, beginning of period $29,800 Costs added during period: Direct materials (13,460 units at $8) 107,680 Direct labor 84,000 Factory overhead 28,000 All direct materials are placed in process at the beginning of production and the first-in, first-out method of inventory costing is used. The total cost of the units started and completed during the period (round unit cost calculations to four decimal places and round your final answer to the nearest dollar)? Oa. $210,041 Ob. $94,080 Oc. $190,714 Od. $171,387