Cost of Unit Transferred out and Ending Work in Process The cost per duivalent unit of direct materials and conversion in the Rolling Department of Kraus Steel Companyar $1.00 and $1.75, respectively. The equivalent units to be assigned costs are fonow: Equivalent Units Direct Materials Conversion Inveyin. Oder Started and concleted during October 57.000 52.000 ed out of Rolling comple) 52.000 60,400 Irwin October 31 7,000 3.500 Tutarts to be signed costs 64.000 63.900 neben wok en october had come of 19.140. Determine the cout of comleted and transferred out production the ending work in process inventory and the total costs aged by the Bling Department, Cumulated and transferred to in procedura Total.cated by the selling Department