The costs per equivalent unit of direct materials and conversion in the Rolling Department of Jabari Steel Company are $2.50 and $0.40, respectively. The equivalent units to be assigned costs are as follows: Equivalent Units Direct Materials Equivalent Units Conversion Inventory in process, October 1 0 3,200 Started and completed during October 46,000 46,000 Transferred out of Rolling (completed) 46,000 49,200 Inventory in process, October 31 6,000 3,600 Total units to be assigned costs 52,000 52,800 The beginning work in process inventory on October 1 had a cost of $1,820. 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 Description Amo