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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 $$2\mathrm{.}10$ and $$1\mathrm{.}80,$ respectively. The equivalent units to be assigned costs are as follows:

$\backslash$table$[[,\backslash$table$[[$Equivalent Units$],[$Direct Materials$]],\backslash$table$[[$Equivalent Units$],[$Conversion$]]],[$Inventory in process, October $1,0,3,000],[$Started and completed during October,$38,000,38,000],[$Transferred out of Rolling $($completed$),38,000,41,000],[$Inventory in process, October $31,4,000,1,200],[$Total units to be assigned costs,$42,000,42,200]]$

The beginning work in process inventory on October $1$ had a cost of $$2,100.$ Determine the cost of completed and transferred$-$out production, the ending work in process invintory, 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

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The assumption would be that units that had been in beginning work in process would have been the first units completed in the department. How much cost is associated with those beginning work in process units? How many

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