Cost of Units Transferred Out and Ending Work in Process \begin{tabular}{lcc} & Equivalent Units Direct Materials & Equivalent Units Conversion \\ \hline Inventory in process, October 1 & 0 & 320 \\ Started and completed during October & 14,800 & 14,800 \\ \cline { 2 - 3 } Transferred out of Rolling (completed) & 14,800 & 15,120 \\ Inventory in process, October 31 & 1,200 & 300 \\ Total units to be assigned costs & 16,000 & 15,420 \\ \cline { 2 - 3 } \end{tabular} Completed and transferred-out production Inventory in process, October 31 Total costs assigned by the Rolling Department