Print item Work in Process Account Data for Two Months; Cost of Production Reports Pittsburgh Aluminum Company uses a process cont 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 Septembar were as follows: Bal., 400 units, 40% completed: Direct materials (400 x $3.80) $ 1.520 256 Conversion (400 x 40% * $1.60) $ 1.776 9.266 From Smelting Department, 8,880 units $34,632 Direct labor Factory overhead 4,990 During September 400 units in process on September I were completed, and at the sand completed except 700 units that were 70% completed. Charges to Work in Processing for October were as to From Smelting Department, 10,200 unita 340.000 12 120 Direct labor Factory overhead sess at the beginning of the month were completed, and of the 10,200 nagtetet actory overhead 6,520 uring October, the units in process at the beginning of the month were completed, and of the 10, 200 units entering the department, as were completed except 500 units that were 90% completed Required: 1. Enter the balance as of September 1 in a four-column account for Work in Process --Rolling. Heceed the debits and the credits in the account for September. Construct a cost of production report and present computations for determining tentert units at production for materials and conversion, (b) costs per equivalent unit, (c) cost of goods finished, differentiating between units are the pro period and units started and finished in September, and (d) work in process inventory. If an amount box does not require an entry. blank ACCOUNT NO ACCOUNT Work in Process Rolling Department BALANCE CREDIT DEBIT CREDIT POST. REF. DERIT DATE Sept. 1 Sept. 30 Sept. 30 Sept. 30 Sept. 30 ITEM Bal, 400 units, 40 completed Smelting Dept., 3,880 units at $3.9 Direct labor Factory overhead Finished goods Bal,700 units, on completed Sept.30