The costs per equivalent unit of direct materials and conversion in the Rolling Department of Kraus Steel Company are $1.60 and $0.65, respectively. The equivalent units to be assigned costs are as follows: Equivalent Units Direct Materials Conversion Inventory in process, October 1 0 3,200 Started and completed during October 53,000 53,000 Transferred out of Rolling completed) 53,000 56,200 Inventory in process, October 31 6,000 3,600 Total units to be assigned costs 59,000 59,800 The beginning work in process inventory on October 1 had a cost of $2,180. 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 121,330 Inventory in process, October 31 11,940 Total costs assigned by the Rolling Department 133,270 X Feedback Check My Work The assumption would be that units that had been in beginning work in process would have been the first units completed in the department. How much cost is associated with those beginning work in process units? How many units were both started and completed during the period? How much cost is associated with the started and completed units? How many units were started in the period but are still in work in process? How much cost is associated with these ending work in process units