follows:

Bal., $1,000$ units, $40\%$ completed:

Required:

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 September $30$

Units charged to production:

Inventory in process, September $1$

Received from Smelting Department

Total units accounted for by the Rolling Department.

Ilnite to he secinned mete.