answer both questions please

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 recelved 72,800 tons from the Casting Department in October. During October, the Rolling Department completed 77,900 tons, including 9,500 tons of work in process on October 1 . The ending work in process inventory on October 31 was 4,400 tons. How many tons were started and completed during October? tons Cost per Equivalent Unit The cost of direct materials transferred into the Rolling Department of Kraus Company is $475,200. The conversion cost for the period in the Roling Department is $255,750. The total equivalent units for direct materials and conversion are 2,400 tons and 4,650 tons, respectively. Determine the direct materials and conversion costs per equivalent unit. Direct materials cost per equivalent unit: perton Conversion cost per equivalent unit: perton