$1.$ Enter the balance as of September $1$ and a four column account for work and process $$ rolling. Record the debits and the credits in the account for September. Construct a cost of production report and present computations for determining $($a$)$equivalent units of production for materials and conversion, $($B$)$ costs per equivalent unit, $($C$)$ cost of goods finished, differentiating between units started in the prior period and units started and finished in September, and $($d$)$the work and process inventory.

$2.$ Provide the same information for October by recording the October transactions in the Four column work in process account. Construct a cost of production report, and present the October computations A$-$D listed in part one.

$3.$ The cost per equivalent unit for direct materials $(\_\_\_\_\_\_\_\_)$ from August to October. The cost per equivalent unit for conversion costs $(\_\_\_\_\_\_\_\_)$ from August to October. These changes $($should$,$ should not$)$ be investigated for their underlying causes, and any necessary corrective actions should be taken.