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 13,800 units entering the department, all were completed except 1,500 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 15,900 units entering the department, all were completed except 800 units that were 40% completed