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 $1.45 and $0.95, respectively. The equivalent units to be assigned costs are as follows: Equivalent Units Direct Materials Conversion 0 Inventory in process, October 1 Started and completed during October Transferred out of Rolling (completed) Inventory in process, October 31 5,600 70,000 70,000 70,000 6,000 75,600 2,400 78,000 Total units to be assigned costs 76,000 The beginning work in process inventory on October 1 had a cost of $3,580. 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 DIO Total costs assigned by the Rolling Department Analyzing changes in unit costs The costs of materials consumed in producing good units in the Forming Department of Thomas Company were $7,020 and $10,080 for September and October, respectively. The number of equivalent units produced in September and October was 780 tons, and 1,680 tons, respectively. Evaluate the chang in the cost of materials between the two months. Round all answers to the nearest whole cent. Energy cost per ton, September Energy cost per ton, October The cost of energy has appeared to by $ per ton between September and October