Cost of Units Transferred Out and Ending Work in Process \begin{tabular}{lcc} & EquivalentUnitsDirectMaterials & EquivalentUnitsConversion \\ \hline Inventory in process, October 1 & 0 & 4,600 \\ Started and completed during October & 57,000 & 57,000 \\ \cline { 2 - 3 } Transferred out of Rolling (completed) & 57,000 & 61,600 \\ Inventory in process, October 31 & 4,000 & 1,600 \\ Total units to be assigned costs & 61,000 & 63,200 \\ \cline { 2 - 3 } \end{tabular} Completed and transferred-out production Inventory in process, October 31 Total costs assigned by the Rolling Department