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 through d) listed in part (1). If an amount box does not require an entry, leave it blank.

ACCOUNT	Work in Process-Rolling Department				ACCOUNT NO.
					Balance
DATE	ITEM	POST. REF.	DEBIT	CREDIT	DEBIT	CREDIT
October 1	Balance
October 31	Smelting Dept., 10,200 units at $7.5
October 31	Direct labor
October 31	Factory overhead
October 31	Finished goods
October 31	Bal., 500 units, 80% completed

If an amount is zero, enter in a zero "0". Round cost per unit answers to the nearest cent.

Pittsburgh Aluminum Company Cost of Production Report-Rolling Department For the Month Ended October 31
	Whole Units	Equivalent Units
Units		Direct Materials (a)	Conversion (a)
Units charged to production:
Inventory in process, October 1
Received from Smelting Department
Total units accounted for by the Rolling Department
Units to be assigned costs:
Inventory in process, October 1
Started and completed in October
Transferred to finished goods in October
Inventory in process, October 31
Total units to be assigned costs

	Costs
Costs		Direct Materials				Conversion				Total Costs
Cost per equivalent unit:
Total costs for October in Rolling Department
Total equivalent units
Cost per equivalent unit (b)
Costs assigned to production:
Inventory in process, October 1
Costs incurred in October
Total costs accounted for by the Rolling Department
Costs allocated to completed and partially completed units:
Inventory in process, October 1 balance (c)
To complete inventory in process, October 1 (c)
Cost of completed October 1 work in process
Started and completed in October (c)
Transferred to finished goods in October (c)
Inventory in process, October 31 (d)
Total costs assigned by the Rolling Department