Units to be Assigned Costs Kraus Steel Company has two departments, Casting and Rolling. In the Rolling Department, ingots from the Casting Department are rolled into steel sheet. The Rolling Department received 62,900 tons from the Casting Department in October. During October, the Rolling Department completed 66,200 tons, including 6,400 tons of work in process on October 1. The ending work in process inventory on October 31 was 3,100 tons. How many tons were started and completed during October? Equivalent Units of Materials Cost The Rolling Department of Kraus Steel Company had 3,900 tons in beginning work in process inventory (50% complete) on October 1. During October, 64,600 tons were completed. The ending work in process inventory on October 31 was 3,200 tons (70% complete). What are the total equivalent units for direct materials for October if materials are added at the beginning of the process? units Equivalent Units of Conversion Costs The Rolling Department of Kraus Steel Company had 6,512 tons in beginning work in process inventory (90% complete) on October 1. During October, 59,200 tons were completed. The ending work in process inventory on October 31 was 2,960 tons (40% complete). What are the total equivalent units for conversion costs? Round to the nearest whole unit. units Cost per Equivalent Unit The cost of direct materials transferred into the Rolling Department of Kraus Company is $523,200. The conversion cost for the period in the Rolling Department is $242,000. The total equivalent units for direct materials and conversion are 2,400 tons and 4,400 tons, respectively. Determine the direct materials and conversion costs per equivalent unit. Direct materials cost per equivalent unit: Conversion cost per equivalent unit