ine costs per equivalent unit of direct materials and conversion in the Rolling Department of Oak Ridge Steel Company are $1.45 and $2.00, respectively. The equivalent units to be assigned costs are as follows: Equivalent Units Direct Materiais Conversion Inventory in process, July 1 0 2,700 Started and completed during July 67,000 67,000 Transferred out of Rolling (completed) 67.000 69,700 Inventory in process, July 31 6,000 3,000 Total units to be assigned costs 73,000 72,700 The beginning work in process inventory on July 1 had a cost of $1,490. Determine the cout 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, ending Total costs assigned by the Rolling Department