Equivalent Units of Conversion Costs The Rolling Department of Kraus Steel Company had 2,853 tons in beginning work in process inventory (30\% complete) on October 1. Ouring October, 31,700 tons were completed. The ending work in process inventory on October 31 was 1,902 tons (70\% complete). What are the total equivalent units for conversion costs? Round to the nearest whole unit. units 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 Kraus Steel Company are \$1.45 and $2.50, respectively. The equivalent units to be assigned costs are as follows: IThe beginning work in process inventory on October 1 had a cost of $2,280. Determine the cost of completed and transferred-out production, the ending work in process inventory, and the total costs assigned by the Rolling Dopartment. Equivalent Units of Materials Cost The Ro:ing Department of Kraus Stcel Company had 2,200 tons in beginning work in process imventory (80\% complete) on Octaber 1. During October, 37,100 tons were completed. The ending work in process inventory on October 31 was 1,900 tons (10\% complete). What are the total equivaient units for direct materials for october if materiais are added ot the beginning of the process? units