C ost of Units Transferred Out and Ending Work in Process to be assigned costs are as follows: Equivalent Units ___ Direct Materials Conversion Inventory in process, October 1 0 3,400 Started and completed during October 43,000 43,000 Transferred out of Rolling (completed) 43,000 46,400 Inventory in process, October 31 4,000 2,400 Total units to be assigned costs 47,000 48,800 . The beginning work in process inventory on October 1 had a cost of $2,410. 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 HUD Total costs assigned by the Rolling Department