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 50.55 and $1.85. respectively. The equivalent units to be assigned costs are as follows: The beginning work in process inventory on October 1 had a cost of $3,080. Determine the cost of completed and transferred-out production, the ending work in process inventory, and the total costs assigned by the Rolling Department