The costs per equivalent unit of direct materials and conversion in the Rolling Department of Jabari Steel Company are $$1\mathrm{.}85$ and $$1\mathrm{.}50,$ respectively. The equivalent units to be assigned costs are as follows: Equivalent UnitsDirect MaterialsEquivalent UnitsConversionInventory in process, October $102,100$Started and completed during October$42,00042,000$Transferred out of Rolling $($completed$)42,00044,100$Inventory in process, October $315,0002,000$Total units to be assigned costs$47,00046,100$The beginning work in process inventory on October $1$ had a cost of $$1,160.$ Determine the cost of completed and transferred$-$out production, the ending work in process inventory, and the total costs assigned by the Rolling Department.Line Item DescriptionAmountCompleted and transferred$-$out production$fill in the blank $1$Inventory in process, October $31$$fill in the blank $2$Total costs assigned by the Rolling Department$fill in the blank $3$