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Cost of Units Transferred Out and Ending Work in Process be assigned costs are as follows: table [ [ , table [ [

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Cost of Units Transferred Out and Ending Work in Process be assigned costs are as follows:
\table[[,\table[[Equivalent Units],[Direct Materials]],\table[[Equivalent Units],[Conversion]]],[Inventory in process, October 1,0,320],[Started and completed during October,14,800,14,800],[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]]
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
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