Fost 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 5 teel Compary are $1.50 and $2.80, respectively. The equivalent units to beassigned coss are as follows: The pegining moik ai prockes inventory on Odbber 1 had a cost of $1,720. Determine the cost of completed and transferred-out production, the ending work in process envertarf, and the tatal coss assegned by the Rolling Departmient