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 Jabari Steel Company are $$0\mathrm{.}30$ and $$1\mathrm{.}30,$ respectively. The equivalent units to be assigned costs are as follows:

$\backslash$table$[[,\backslash$table$[[$Equivalent Units$],[$Direct Materials$]],\backslash$table$[[$Equivalent Units$],[$Conversion$]]],[$Inventory in process, October $1,0,3,200],[$Started and completed during October,$46,000,46,000],[$Transferred out of Rolling $($completed$),46,000,49,200],[$Inventory in process, October $31,4,000,2,000],[$Total units to be assigned costs,$50,000,51,200]]$

The beginning work in process inventory on October $1$ had a cost of $$2,210.$ 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