Cost of Units Transferred Out and Ending Work in Process 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,$40,000,40,700]]$

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