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 $1,0,1,900],[$Started and completed during October,$31,000,31,000],[$Transferred out of Rolling $($completed$),31,000,32,900],[$Inventory in process, October $31,2,000,1,200],[$Total units to be assigned costs,$33,000,34,100]]$

Department.

Completed and transferred$-$out production

Inventory in process, October $31$

Total costs assigned by the Rolling Department $q$