et ma 12.2004) Cameron 01.2005) $5.35 Fringer, 27.1.20 Die From Seg Deget, 1.300 $13.00 40410 Factory 21,758 During ther, the units in processing of the month record of the 31,200 g the department wederos.com ACCOUNT Work in Proces-Rolling Department ACCOUNT NO BALANCE DIT CREORY DATE POSTRE DEBET CREDIT ITEM bol. 1.200 Set 12 Director S. 119.233 o . 1,160 . Finished goods . . 11. . Pittsburgh Aluminum Company Cost of Production Report-Rolling Department For the Month Ended September 30 Whole Units Equivalent Units Units Direct Conversion (a) Units charged to production Inventory in process, September 1 1,200 Received from Smelting Department 27.120 Total units accound for by the Rolling Department 28,320 Units to be assigned costs Inventory in process, September 1 1,200 960 Started and completed in September 25,020 25,020 25.020 Transferred to finished in September 26,220 25,020 25.980 Inventory in process, September 30 2,100 2,100 Total units to be assigned costs 20,320 22.140 Cost Coats Direct Materiale Conversion Total Costa Cost per equivalent Total costs for September in Rolling Department 113,904 Totalents 27.120 1. Consigned to production Inventory in precepti Continued in September 5,330 162.930 163,036 168.254 Inventory in process, September 1 Costs incurred in September Total cost counted for by the Rolling Department Costs allocated to completed and partially completed units Inventory in process, September 1bce To complete inventory in process, September 10) Cost of completed September 1 work in process Started and completed in September (6) Transferred to finished goods in September (c) Inventory in process, September 30 (d) Total costs assigned by the Rolling Department 5.38 2. Provide the same information for October by recording the other transactions in the four-cooking Contractor port and presente con todo require an entry, leave it bank ACCOUNT Work in Process Rolling Department ACCOUNT NO Balance DEBIT CREDIT DATE ITEM POST. REF DEBIT CREDIT O . October 1 Balance October 31 Smering Dept., 31.200 jis at 4.4 OctoDirect labe 137,280 o 40.410 0 . 21,758 . October 31 Factory overhead October 31 Finished goods October 31 Bal., 1.600 units, 90% completed If an amount is ere, enter in a zero "O. Round cost per units to the nearestent Purgh Aluminum Company Cost of Production Reporting Department For the Month Ended Oct 3 En mochter in a round cost per answers to the nearest cent Pittsburgh Aluminum Company Cost of Production Report-Rolling Department For the Month Ended October 31 Whole Units Equivalent Units Direct Conversion Units Materials (a) Units changed to production Inventory in process, October 1 Received from Smelting Department Total 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 Total costs for October in Rolling Department Total equivalent units Cost per equivalent unit) Coutsigned to production Inventory in process, October 1 Costs incurred in October Total costs accounted for by the Rolling Department Costs located to completed and partial completed units Check My Work Caste Costs Direct Materials Conversion Total Costa Total cost for Odboring Department Castsed to production In process, Cost carred in October Tolsted for by the Ring Department Costs cated to come and completed units Inventaris process, the To complete wwertory in process, Cout of completed Dober process Started combinere Transferred to the goods in October (6) Totalt settent 3. The court for direct increased from the processed from these changes should be candy Costinehartment being red the goods. There are three of entry, and et ma 12.2004) Cameron 01.2005) $5.35 Fringer, 27.1.20 Die From Seg Deget, 1.300 $13.00 40410 Factory 21,758 During ther, the units in processing of the month record of the 31,200 g the department wederos.com ACCOUNT Work in Proces-Rolling Department ACCOUNT NO BALANCE DIT CREORY DATE POSTRE DEBET CREDIT ITEM bol. 1.200 Set 12 Director S. 119.233 o . 1,160 . Finished goods . . 11. . Pittsburgh Aluminum Company Cost of Production Report-Rolling Department For the Month Ended September 30 Whole Units Equivalent Units Units Direct Conversion (a) Units charged to production Inventory in process, September 1 1,200 Received from Smelting Department 27.120 Total units accound for by the Rolling Department 28,320 Units to be assigned costs Inventory in process, September 1 1,200 960 Started and completed in September 25,020 25,020 25.020 Transferred to finished in September 26,220 25,020 25.980 Inventory in process, September 30 2,100 2,100 Total units to be assigned costs 20,320 22.140 Cost Coats Direct Materiale Conversion Total Costa Cost per equivalent Total costs for September in Rolling Department 113,904 Totalents 27.120 1. Consigned to production Inventory in precepti Continued in September 5,330 162.930 163,036 168.254 Inventory in process, September 1 Costs incurred in September Total cost counted for by the Rolling Department Costs allocated to completed and partially completed units Inventory in process, September 1bce To complete inventory in process, September 10) Cost of completed September 1 work in process Started and completed in September (6) Transferred to finished goods in September (c) Inventory in process, September 30 (d) Total costs assigned by the Rolling Department 5.38 2. Provide the same information for October by recording the other transactions in the four-cooking Contractor port and presente con todo require an entry, leave it bank ACCOUNT Work in Process Rolling Department ACCOUNT NO Balance DEBIT CREDIT DATE ITEM POST. REF DEBIT CREDIT O . October 1 Balance October 31 Smering Dept., 31.200 jis at 4.4 OctoDirect labe 137,280 o 40.410 0 . 21,758 . October 31 Factory overhead October 31 Finished goods October 31 Bal., 1.600 units, 90% completed If an amount is ere, enter in a zero "O. Round cost per units to the nearestent Purgh Aluminum Company Cost of Production Reporting Department For the Month Ended Oct 3 En mochter in a round cost per answers to the nearest cent Pittsburgh Aluminum Company Cost of Production Report-Rolling Department For the Month Ended October 31 Whole Units Equivalent Units Direct Conversion Units Materials (a) Units changed to production Inventory in process, October 1 Received from Smelting Department Total 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 Total costs for October in Rolling Department Total equivalent units Cost per equivalent unit) Coutsigned to production Inventory in process, October 1 Costs incurred in October Total costs accounted for by the Rolling Department Costs located to completed and partial completed units Check My Work Caste Costs Direct Materials Conversion Total Costa Total cost for Odboring Department Castsed to production In process, Cost carred in October Tolsted for by the Ring Department Costs cated to come and completed units Inventaris process, the To complete wwertory in process, Cout of completed Dober process Started combinere Transferred to the goods in October (6) Totalt settent 3. The court for direct increased from the processed from these changes should be candy Costinehartment being red the goods. There are three of entry, and