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 Jabari Steel Company are $$2\mathrm{.}20$ and $$2\mathrm{.}45,$ respectively. The equivalent units to be assigned costs are as follows:

$\backslash$table$[[,\backslash$table$[[$Equivalent Units$],[$Direct Materials$]],\backslash$table$[[$Equivalent Units$],[$Conversion$]]],[$Inventory in process, October $1,0,1,500],[$Started and completed during October,$38,000,38,000],[$Transferred out of Rolling $($completed$),38,000,39,500],[$Inventory in process, October $31,2,000,1,200],[$Total units to be assigned costs,$40,000,40,700]]$

The beginning work in process inventory on October $1$ had a cost of $$840.$ 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

$\backslash$table$[[$$$,x$