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 52,300 tons from the Casting Department in October. Dun'ng October, the Rolling Department completed 53,800 tons, including 5,200 tons of work in process on October 1. The ending work in process inventory on October 31 was 3,700 tons. How many tons were started and completed during October? Cost per Equivalent Unit The cost of direct materials transferred into the Rolling Department of Kraus Company is $599,200. The conversion cost for the period in the Rolling Department is $303,000. The total equivalent units for direct materials and conversion are 2,800 tons and 5,050 tons, respectively. Determine the direct materials and conversion costs per equivalent unit. Direct materials cost per equivalent unit: D per ton Conversion cost per equivalent unit: per ton