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 $$375$ and $$60,$ 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 $1,0,320],[$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 $31$

$x$

$$

Total costs assigned by the Rolling Department $ $$