Costs

Costs

Direct Materials

Conversion

Total

Cost per equivalent unit:

Total costs for October in Rolling Department

Costs charged to production:

Inventory in process, October $1$

Costs incurred in October

Total costs accounted for by the Rolling Department

Costs allocated to completed and partially completed units:

Inventory in process, October $1$ balance $($c$)$

To complete inventory in process, October $1($c$)$

$\frac{\text{\$}185,640}{78,242}$

$\frac{\text{\$}263,882}{?}$

Cost of completed October $1$ work in process

Started and completed in October $($c$)$

Transferred to finished goods in October $(c)$

Inventory in process, October $31($d$)$

$17,120$

$4,860$

Total costs assigned by the Rolling Department