Can you show me how to get the right equation to get the right answer?

PR 20-40 Work in process account data for two months; cost of production OB). 1.2.1.4 Pittsburgh Aluminum Company uses a process cost system to record the costs of manufacturing rolled aluminum, which consists of the smelting and rolling processes. Materials from smelting at the beginning of the rolling process. The inventory of Work in Process 28,900 units entering the department, all were completed except 2,900 units that were During September, 2,600 units in process on September 1 were completed, and of the of pant (3) Discuss the use! reports are este erred ods in 702.195 were as follows: on September 1 and debits to the account during Bal., 2,600 units, le completed: Direct materials (2,600 x $15.50) Conversion (2,600 x 14 x $8.50) $40,300 5,525 $45,825 From Smelting Department, 28,900 units Direct labor Factory overhead 462,400 158,920 101,402 * completed. Charges to Work in ProcessRolling for October were as follows: From Smelting Department, 31,000 units $511,500 Direct labor 162,850 Factory overhead 104,494 During October, the units in process at the beginning of the month were completed, and of the 31,000 units entering the department, all were completed except 2,000 units the were completed. Instructions 1. Enter the balance as of September 1 in a four-column account for Work in Pro cess-Rolling. Record the debits and credits in the account for September. Con struct a cost of production report and present computations for determining (a) equivalent units of production for materials and conversion; (b) cost per equiva- lent unit; (c) cost of goods finished, differentiating between units started in the prior period and units started and finished in September; and (d) work in process inventory the four-column work in process account. Construct a cost of production report and 1017 Chapter 20 Process Cost Systems 2. Provide the same information for October by recording the October transactions in present the October computations (a through d) listed in part (1) Comment on the change in costs per equivalent unit for August through October for direct materials and conversion cost