ellock Show Me How 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 $1.35 and $1.05, respectively. The equivalent units to be assigned costs are as follows Equivalent Units Equivalent Units Inventory in precess, October 11 Started and completed during October transferred out of Rolling (completed) Inventory in process, October 31 Total units to be assigned costs Direct Materials Conversion 2,300 30,000 38,000 38,000 40,300 4,000 2,000 1,200 41,500 The beginning work in process inventory on October 1 had a cost of $1,330. 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 94,815 X The assumption would be that units that had been in beginning work in process would have been the first units complete in the department. How much coat is asciated with these beginning work in process units? How many units were both started and completed during the period? How much cost is associated with the started and completed units? How many units were started in the period but are sell in work in process? How much cost is associated with these ending work in process units?