Cost of Units Transferred Out and Ending Work in Process

$\backslash$table$[[,\backslash$table$[[$Equivalent Units$],[$Direct Materials$]],\backslash$table$[[$Equivalent Units$],[$Conversion$]]],[$Inventory in process, October $1,0,3,600],[$Started and completed during October,$51,000,51,000],[$Transferred out of Rolling $($completed$),51,000,54,600],[$Inventory in process, October $31,5,000,3,000],[$Total units to be assigned costs,$56,000,57,600]]$

Rolling Department.

$\backslash$table$[[$Completed and transferred$-$out production,$$],[$Inventory in process, October $31,$vdots$],[$Total costs assigned by the Rolling Department,vdots$]]$