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 $1.55 and $0.70, respectively. The equivalent units to be assigned costs are as follows: Equivalent Units Direct Materials Inventory in process, October 1 Started and completed during October Transferred out of Rolling (completed) Inventory in process, October 31 Total units to be assigned costs 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 54,000 54,000 3,000 57,000 $ $ 0 $ Equivalent Units Conversion 3,200 54,000 57,200 1,800 59,000 5,910 X X

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 $1.55 and $0.70, respectively. The equivalent units to be assigned costs are as follows: 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