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, 1,000 units, 30% completed: Direct materials (1,000 x $4.60) Conversion (1,000 x 30% x $1.90) $4,600 570 $5,170 From Smelting Department, 23,300 units Direct labor $109,510 Factory overhead 29,307 15,780 During September 1,000 units in process on September 1 were completed, and of the 23,300 units entering the department, all were completed except 2,700 units that were 90% completed. Charges to Work in Process-Rolling for October were as follows: From Smelting Department, 26.800 units Direct labor Factory overhead $131,320 36,240 19,515 During October the units in process at the beginning of the month were completed, and of the 26,800 units entering the department, all were completed except 1.200 units that were 60% completed Required: