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 $$0\mathrm{.}40$ and $$2\mathrm{.}05,$ respectively. The equivalent units to be assigned costs are as follows:

$\backslash$table$[[,\backslash$table$[[$Equlvalent Units$],[$Direct Materials$]],\backslash$table$[[$Equlvalent Units$],[$Conversion$]]],[$Inventory in process, October $1,0,2,100],[$Started and completed during October,$53,000,53,000],[$Transferred out of Rolling $($completed$),53,000,55,100],[$Inventory in process, October $31,3,000,900],[$Total units to be assigned costs,$56,000,56,000]]$

The beginning work in process inventory on October $1$ had a cost of $$1,450.$ 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