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Work in Process Act 200 color burgh Aluminum Company uses a proces cad enten to record the casts of manufacturing rolled aluminum, which consists of the smelting and rolling processes. tatarials are entered from smaking at the beginning of the rolling process. The matury of Work in Process-lling on September 1 and debits to the account during September were as follows: Bal, 1,200 un 70% completed Direct(1,200x410) Conversion 1.200 70% 1.70 14,920 1,428 1638 From Smalting Department, 28,000 uns $120,90 Diret labor Fadery overhead 30.233 16,279 During September 1,200 units in process on September 1 were completed, and of the 28,800 units entering the department, all were completed except 3,000 From Sling Department, 33,100 un D $145.640 41.530 22,358 factory overal During October the units in process at the beginning of the month were completed, and of the 23.100 units entering the department, all we completed except 1,000 units that were 20% comp Required: 1. the baceas of September in a four-column account for work in Process-Ring Fond the debits and the credits in the account for September, Construct SO out of goods finished, differentiating between units started in the prior period tunits of praduction for materials and conversion, vertiryanaount bes does not require an entry leavit bak ACCOUNT DATE Sept Sep 30 Check My Work Work in Process Rolling Depart ITEM 1,200 Smating Dept, 28.000 Ober completed POST. REF. DEBIT CREDIT ACCOUNT NO BALANCE Al wirksod DEBIT completed Charges to work in Process-Falling for De were CREDIT and prant comutations for determining (a) vests started and feished in September, and (d) work in process See and Subs for Grady ACCOUNT DATE Sept. 1 Sept. 30 Sept. 30 Sept. 30 Sept. 30 Sept. 30 Work in Process Rolling Department ITEM Bal., 1,200 units, 70% completed Smelting Dept., 28,800 units at $4.2 Direct labor Factory overhead i Finished goods Bal., 3,000 units, 40% completed If an amount is zero, enter in a zero "0". Round cost per unit answers to the nearest cent. Units POST. REF. Pittsburgh Aluminum Company Cost of Production Report-Rolling Department For the Month Ended September 30 Whole Units Units charged to production:: Inventory in process, September 1 Received from Smelting Department DEBIT Total units accounted for by the Rolling Department Units to be assigned costs: Inventory in process, September 1 Started and completed in September CREDIT Equivalent Units Direct Materials (a) Conversion (a) ACCOUNT NO. BALANCE DEBIT CREDIT Inventory in process, September 11 Started and completed in September Transferred to finished goods in September Inventory in process, September 30 Total units to be assigned costs 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 11 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 E Direct Materials 8 Costs Conversion E Total Costs 2. Provide the amount box does not require an entry, leave it blank. ACCOUNT DATE October 1 October 31 October 31 October 31 October 31 October 31 Balance Work in Process Rolling Department ITEM Smelting Dept., 33,100 units at $4.4 Direct labor Factory overhead Finished goods bal. 1,600 units, 20% completed Units POST. REF. If an amount is zero, enter in a zero "0". Round cost per unit answers to the nearest cent. DEBIT Pittsburgh Aluminum Company Cost of Production Report Rolling Department For the Month Ended October 31 Whele Units uits charged to production: Inventory in process, October 1 Received from Smelting Department Total units accounted for by the Rolling Department Units to be assigned costs: Inventory in process, October 1 treted and comer CREDIT Equivalent Units Direct Materials (a) Conversion (a) ACCOUNT NO. DEBIT Balance CREDIT Started and completed in October Transferred to finished goods in October Inventory in process, October 31 Total units to be assigned costs Costs Cost per equivalent unit: Total costs for October in Rolling Department Total equivalent units Cest per equivalent unit (b) Costs assigned to production: Direct Materials. Inventory in process, October 1 Costs incurred in October Tutal costs accounted for by the Rolling Department Costs allocated to completed and partially completed units: Inventory in process, October 1 balance (c) To complete inventory in process, October 1 (c) Cost of completed October 1 work in process Started and completed in October (c) Transferred to finished goods in October (c) Inventory in process, October 31 (d) Total costs assigned by the Rolling Department 3. The cost per equivalent unit for direct materials, invesdinated for their underbion.causes and anx necessap.corrective Costs Conversion 8 Total Costs from August to October. The cost per equivalent unit for conversion costs, actions should he taken, from August to Octob