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: Bal,' 600 units, 20% completed: Direct materals (600 x 5.8) Conversion (600 x 20% x $2.4) $3,480 3,768 $77,172 21,190 11,410 From Smelting Department, 13,080 units Direct labor Factory overhead Dunn g September, 600 units in process on September 1 were completed, and of the 13,000 units entering the department, all were completed except 1 300 units that were 60% completed. Charges to Work in Process-Rolling for October were as follows: From Smelting Department, 15,000 units Direct labor Factory overhead $91,500 26,090 90% completed