The cost per vient unit of direct materials and conversion in the falling Department of us Steel Company w $0.70 and $7.40, W. The event units signed costs are follow Equivalent Units Direct Materials Conversion Inventory in process, October 1 0 4,000 Started and completed during October 69,000 69,000 Transferred out of Rolling (completed) 69,000 73,000 Inventory in proces, October 31 6,000 1,500 Total units to be assigned costs 75,000 75.600 The beginning work in process inventory on October 1 hod a cost of $2,690. Determine the cost of completed and transferred-out production, me ending work in process inventory. and the total costs assigned by the Rolling Department. Completed and transferred-out production Inventory in process, October 31 X Total costs assigned by the Rolling Department