Cost of Units Transferred Out and Ending Work in Process The costs per equivalent unit of…

Capacity of units transferred out and end work in process

Prices per unit for direct materials or conversion
The Kraus Steel Company’s Rolling Department is $1.80
$2.70, respectively. These are the equivalent units that will be charged for.
These are the details:

Equivalent units

Direct MaterialsConversion

Inventory currently in process October 10, 2900

October 48,000 48,000

Completed Transfer of Rolling 48,000 50,900

Inventory is in progress, October 316,000 3,600

Costs for total units 54,000 54,500

On October 1, the beginning of process inventory had an estimated cost.
Amount: $1,650 Calculate the price of finished and transferred-out
The production is the end work on process inventory.
Costs assigned by the Rolling Department.

Produced, completed, and transferred out

Oct 31st, Inventory In Process

Rolling Department total cost

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