Cost of Units Transferred Out and Ending Work in Process \begin{tabular}{lcc} & Equivalent Units Direct Materials & Equivalent Units Conversion \\ \hline Inventory in process, October 1 & 0 & 2,100 \\ Started and completed during October & 41,000 & 41,000 \\ \cline { 2 - 3 } Transferred out of Rolling (completed) & 41,000 & 43,100 \\ Inventory in process, October 31 & 4,000 & 1,200 \\ \hline Total units to be assigned costs & 45,000 & 44,300 \end{tabular} Completed and transferred-out production Inventory in process, October 31 Total costs assigned by the Rolling Department