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, 40% completed:
	Direct materials (600 x $7)	$ 4,200
	Conversion (600 x 40% x $2.9)	696
		$ 4,896
From Smelting Department, 14,220 units		$100,962
Direct labor		27,729
Factory overhead		14,931

During September, 600 units in process on September 1 were completed, and of the 14,220 units entering the department, all were completed except 1,200 units that were 70% completed. Charges to Work in ProcessRolling for October were as follows:

From Smelting Department, 16,400 units	$119,720
Direct labor	34,340
Factory overhead	18,484

During October, the units in process at the beginning of the month were completed, and of the 16,400 units entering the department, all were completed except 800 units that were 90% completed.

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, 40% completed 0 0 4,896 0 Sept. 30 Smelting Dept., 14,220 units at $7.1 100,962 0 105,858 0 Sept. 30 Direct labor 27,729 0 133,587 0 Sept. 30 Factory overhead 14,931 0 148,518 0 Sept. 30 Finished goods 0 0 Sept. 30 Bal., 1,200 units, 70% completed 0 0 0 Pittsburgh Aluminum Company Cost of Production Report-Rolling Department For the Month Ended September 30 Whole Units Equivalent Units Direct Units Conversion (a) Materials (a) Units charged to production: Inventory in process, September 1 600 Received from Smelting Department 14,220 Total units accounted for by the Rolling Department 14,820 Units to be assigned costs: Inventory in process, September 1 600 0 360 Started and completed in September 11,320 X 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) 0 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