The costs per equivalent unit of direct materials and conversion in the Rolling Department of Kraus Steel Company are $2.50 and $2.05, respectively. The equivalent units to be assigned costs are as follows:

	Equivalent Units
	Direct Materials		Conversion
Inventory in process, October 1	0		3,500
Started and completed during October	59,000		59,000
Transferred out of Rolling (completed)	59,000		62,500
Inventory in process, October 31	3,000		900
Total units to be assigned costs	62,000		63,400

The beginning work in process inventory on October 1 had a cost of $2,210. 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