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., $1,200$ units, $30\%$ completed:

Direct materials $(1,200$ x $$5\mathrm{.}80)$ $ $6,960$

Conversion $(1,200$ x $30\%$ x $$2\mathrm{.}40)864$

$ $7,824$

From Smelting Department, $27,000$ units $$159,300$

Direct labor $42,962$

Factory overhead $23,134$

During September, $1,200$ units in process on September $1$ were completed, and of the $27,000$ units entering the department, all were completed except $3,000$ units that were $90\%$ completed. Charges to Work in Process$$Rolling for October were as follows:

From Smelting Department, $31,000$ units $$189,100$

Direct labor $51,820$

Factory overhead $27,896$

During October, the units in process at the beginning of the month were completed, and of the $31,000$ units entering the department, all were completed except $1,600$ units that were $60\%$ completed.