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 the Company are $750 and 5120, respectively. The covalent units to be oned costs are as follows: Equivalent Units Direct Materials Conversion Inventory in process, October 1 30 Started and completed during October 3,700 3.700 Transferred out of Rolling completed) 1.700 3,780 Tentory in process, October 31 300 25 Total units to be signed costs 4.000 3,855 The beginning work in proces inventory on October had a cost of $10,000. Demirte cost of completed and transferred out duction, the ending work in process inventory and the total costawioned by the Rolling Department Completed and transferred-out production Inventory in October 31 Total costs assigned by the Rolling