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 ProcessRolling on September 1 and debits to the account during September were as follows:

Bal., 600 units, 70% completed:
	Direct materials (600 x $7.70)	$ 4,620
	Conversion (600 x 70% x $3.20)	1,344
		$ 5,964
From Smelting Department, 12,960 units		$101,088
Direct labor		25,584
Factory overhead		13,776

During September, 600 units in process on September 1 were completed, and of the 12,960 units entering the department, all were completed except 1,400 units that were 40% completed. Charges to Work in ProcessRolling for October were as follows:

From Smelting Department, 14,900 units	$119,200
Direct labor	33,370
Factory overhead	17,970

During October, the units in process at the beginning of the month were completed, and of the 14,900 units entering the department, all were completed except 800 units that were 20% completed.

Required:

1. Enter the balance as of September 1 in a four-column account for Work in ProcessRolling. Record the debits and the credits in the account for September. Construct a cost of production report and present computations for determining (a) equivalent units of production for materials and conversion, (b) costs per equivalent unit, (c) cost of goods finished, differentiating between units started in the prior period and units started and finished in September, and (d) work in process inventory. If an amount box does not require an entry, leave it blank.

ACCOUNT	Work in Process-Rolling Department				ACCOUNT NO.
					BALANCE
DATE	ITEM	POST. REF.	DEBIT	CREDIT	DEBIT	CREDIT
Sept. 1	Bal., 600 units, 70% completed
Sept. 30	Smelting Dept., 12,960 units at $7.8
Sept. 30	Direct labor
Sept. 30	Factory overhead
Sept. 30	Finished goods
Sept. 30	Bal., 1,400 units, 40% completed