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., 800 units, 60% completed:
	Direct materials (800 x $7.00)	$ 5,600
	Conversion (800 x 60% x $2.90)	1,392
	$ 6,992
From Smelting Department, 19,440 units	$138,024
Direct labor	33,930
Factory overhead	18,270

During September, 800 units in process on September 1 were completed, and of the 19,440 units entering the department, all were completed except 2,200 units that were 20% completed. Charges to Work in ProcessRolling for October were as follows:

From Smelting Department, 22,400 units	$163,520
Direct labor	48,280
Factory overhead	25,996

During October, the units in process at the beginning of the month were completed, and of the 22,400 units entering the department, all were completed except 1,000 units that were 80% 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., 800 units, 60% completed
Sept. 30	Smelting Dept., 19,440 units at $7.1
Sept. 30	Direct labor
Sept. 30	Factory overhead
Sept. 30	Finished goods
Sept. 30	Bal., 2,200 units, 20% completed

If an amount is zero, enter in a zero "0". Round cost per unit answers to the nearest cent.

Pittsburgh Aluminum Company Cost of Production Report-Rolling Department For the Month Ended September 30
	Whole Units	Equivalent Units
Units		Direct Materials (a)	Conversion (a)
Units charged to production:
Inventory in process, September 1
Received from Smelting Department
Total units accounted for by the Rolling Department
Units to be assigned costs:
Inventory in process, September 1
Started and completed in September
Transferred to finished goods in September
Inventory in process, September 30
Total units to be assigned costs

	Costs
Costs		Direct Materials		Conversion		Total Costs
Cost per equivalent unit:
Total costs for September in Rolling Department
Total equivalent units
Cost per equivalent unit (b)
Costs assigned to production:
Inventory in process, September 1
Costs incurred in September
Total costs accounted for by the Rolling Department
Costs allocated to completed and partially completed units:
Inventory in process, September 1 balance (c)
To complete inventory in process, September 1 (c)
Cost of completed September 1 work in process
Started and completed in September (c)
Transferred to finished goods in September (c)
Inventory in process, September 30 (d)
Total costs assigned by the Rolling Department