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 Jaban Steel Company are $375 and $60, respectively. The equivalent units to be assigned costs are as follows: Equivalent Units Direct Materials 0 Equivalent Units Conversion 320 14,800 15,120 Inventory in process, October 1 Started and completed during October 14,800 Transferred out of Rolling (completed) 14,800 Inventory in process, October 31 1,200 Total units to be assigned costs 16,000 15,420 The beginning work in process inventory on October 1 had a cost of $318,560. 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 300 Alpha-numeric input field

Cost of Unuts Tramserred Out and Fnding Work in Process costs are as follows: and the total costs aswaned by the itoling Denartunent