During September, 1,000 units in process on September 1 were completed, and of the 21,700 units entering the department, all were completed except 2,800 units that were 40% completed. Charges to Work in ProcessRolling for October were as follows:

From Smelting Department, 25,000 units	$122,500
Direct labor	35,000
Factory overhead	18,844

During October, the units in process at the beginning of the month were completed, and of the 25,000 units entering the department, all were completed except 1,300 units that were 20% completed.

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.

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 be investigated for their underlying causes, and any necessary corrective actions should be taken.