Cost of Units Transferred Out and Ending Work in Process The costs per equivaient unit of direct materials and conversion in the Roling Department of Jabari Steel Company are $375 and $60, respectively. The equivalent units to be assigned costs are as follows: The beginning work in process inventory on october it had a cost of $318,560. Determine the cost of completed and transferred-out production the ending work in prociss inventory, and the total costs assigned by the Rolling Department