The costs per equivalent unit of direct materials and conversion in the Rolling Department of Jabari Steel Company are $1.30 and $1.85, respectively. The equivalent units to be assigned costs are as follows: Equivalent Units Inventory in process, October 1 Started and completed during October Transferred out of Rolling (completed) Inventory in process, October 31 Total units to be assigned costs Equivalent Units Direct Materials Conversion 0 3,700 62,000 62,000 62,000 65,700 5,000 2,500 67,000 68,200 The beginning work in process inventory on October 1 had a cost of $2,330. 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