The costs per equivalent unit of direct materials and conversion in the Rolling Department of Kraus Steel Company are $0.80 and $1.40, respectively. The equivalent units to be assigned costs are as follows:

	Equivalent Units
	Direct Materials		Conversion
Inventory in process, October 1	0		4,900
Started and completed during October	61,000		61,000
Transferred out of Rolling (completed)	61,000		65,900
Inventory in process, October 31	7,000		2,800
Total units to be assigned costs	68,000		68,700

The beginning work in process inventory on October 1 had a cost of $2,840. Determine the cost of completed and transferred-out production, the ending work in process inventory, and the total costs assigned by the Rolling Department.

Completed and transferred-out production	$fill in the blank 1
Inventory in process, October 31	$fill in the blank 2
Total costs assigned by the Rolling Department	$fill in the blank 3