The costs per equivalent unit of direct materials and conversion in the Rolling Department of Oak Ridge Steel Company are $180 and $62, respectively. The equivalent units to be assigned costs are as follows:

                                         Equivalent Units

                                Direct       Materials Conversion

Inventory in process, July 1....................................0..............................225

Started and completed during July..................1,900............................1,900

Transferred out of Rolling (completed)...........1,900.............................2,125

Inventory in process, July 31................................500...............................200

Total units to be assigned costs.......................2,400.............................2,325

The beginning work in process inventory on July 1 had a cost of $80,000. Determine the cost of completed and transferred-out production, the ending work in process inventory , and the total costs assigned by the Rolling Department..