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Work in Process Account Data for Two Months; Cost of Production Reports 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 are entered from smelting at the beginning of the rolling process. The inventory of Work in Process-Rolling on September 1 and debits to the account during September were as follows: During September, 600 units in process on September 1 were completed, and of the 14,520 units entering the department, all were completed except 1,300 units that were 30% completed. Charges to Work in Process-Rolling for October were as follows: During October, the units in process at the beginning of the month were completed, and of the 16,700 units entering the department, all were completed except 800 units that were 40% completed. If an amount is zero, enter in a zero " 0 ". Round cost per unit answers to the nearest cent. Unifis Materials (a) (7) Units charged to production: Inventory in process, September 1 Received from Smelting Department Total units accounted for by the Rolling Department Units to be assigned costs: Inventory in process, September 1 Started and completed in September Transferred to finished goods in September Inventory in process, September 30 Total units to be assigned costs Costs Costs Direct Materials Conversion Total Co: Cost per equivalent unit: Total costs for September in Rolling Department Total equivalent units 7 CNOW Homework eBook October computations (a through d) listed in part (1). If an amount box does not require an entry, leave it blank. If an amount is zero, enter in a zero "0". Round cost per unit answers to the nearest cent. Far the Month Emied October 31 Whole Units Equivalent Units Units Dirert 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 Cos 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