Thecosts per equivalent unitof direct materials and conversion in the Rolling Department of Oak Ridge Steel Company are $2.30 and $1.55, respectively. The equivalent units to be assigned costs are as follows:

Equivalent Units

Direct Materials Conversion

Inventory in process, July 1 0 2400

Started and completed during July 1 6,1000 61000

Transferred out of Rolling (completed) 6,1000 63400

Inventory in process, July 31 5000 2000

Total units to be assigned costs 66000 65400

The beginning work in process inventory on July 1 had a cost of $1460. 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, ending$

Total costs assigned by the Rolling Department$