Work in Process Account Data for Two Mont of Production parts Pittsburgh Aluminum Company uses a rons contestem to record the cost of manufacturing rated wminum, which counts of the melting and railing proces. Materials we entered from meting at beginning of the ruling process. The inventory of work in Processing on September and debts to the account during September were tot Bol 600 units, 0 completed: Direct materials (600x572) 4320 Conversion (600X40433) 720 $5,040 From Smaiting Department, 13,40 units 198,113 Direct labor 27.01 Factory over During the 600 units in processen en were completed, and of the 12,440 nits entering the deatment, were not them are to work in Processing for solo From Smelting Department,15,100 1110250 Direct labor 33,700 Factory overhead During October, then it beginning of the month were cominted, and low Stage de cette Required 1. Enter the Semberi informWorks Procee-Rolling and the und the cits the count for me. Canton computation for determining counts of production for material and cont cut office offering units started and then ember and work in procesory If an amount to does not ACCOUNT Work in Process Rolling Department ACCOUNT NO BALANCE ACCOUNT Work in Process-Rolling Department ACCOUNT NO. BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT Sept. 1 Bal., 600 units, 40% completed Smelting Dept., 13,440 units at $7.3 Sept. 30 Sept. 30 Direct labor Sept. 30 Sept. 30 Factory overhead Finished goods Bal., 1,300 units, 70% completed Sept. 30 If an amount is zero, enter in a zero "O". 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 Conversion Direct Materials (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: 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 Tnventory 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 () Check york Cost of completed September work in process Started and completed in September (6) Transferred to finished goods in September (c) Inventory in process, September 30 (d) Total costs assigned by the Rolling Department 2. Provide the same information for October by recording the October transactions in the four-column work in process account Construct a cost of production report and present the October computations through d) sted in part (1) if an amount box does not require an entry, leave it blank ACCOUNT Work in Process Rolling Department ACCOUNT NO Halance DEBET CREDIT DATE ITEM POST. REF DEBIT CREDIT October 1 Batano October | Smelting Dept., 15.500 units M 37.5 October 31 Direct labu October Factory Overhead October 31 Finished goods October 31 tal, 100 unts, on completed 11 ans, un cost per un wes to the nearest Pro Aluminum Company Cost of Production Report Rolling Department Pittsburgh Aluminum Company Cost of Production Report-Rolling Department For the Month Ended October 31 Whole Units Equivalent Units Direct Conversion Materials (a) (a) Units Units 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 Started and completed in October Transferred to finished goods in October Inventory in process, October 31 Total units to be assigned costs Costs Conversion Costs Direct Materials Total Costs Cost per equivalent unit Total costs for October in Rolling Department Total equivalent units Costs Costs Direct Materials Conversion Total Costs Cost per equivalent unit: Total costs for October in Rolling Department Total equivalent units Cost per equivalent wit (b) Conts signed to production Inventory in process, October 1 Costs incurred in October Total costs accounted for by the Rolling Dramment Colested to completed and will completed Invertery in process, October balance to To complete wwertory in recen, October 10 Cost of completed October 1 work in process Started and completed in October c) Tranulened to finished gods October Iewentory in process, Odober 31 (6) Total costs assigned by the Rolling up 3. Tato prevent for recte from Avgust to Odber The cost percent it for at See for their underlying and any necessary corrective action while bet from August to Odor Those whanges Work in Process Account Data for Two Months: Cost of Production Reports 720 Pittsburgh Aluminum Company uses a process cost system to record the costs of manufacturing roiled 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., 600 units, 40% completed: Direct materials (600 x $7.2) $ 4,320 Conversion (600 x 40% x $3) $ 5,040 From Smelting Department, 13,440 units $98,112 Direct labor 27,021 Factory overhead 14,550 During September, 600 units in process on September 1 were completed, and of the 13,440 units entering the department, all were completed except 1,300 unts that were 70% completed. Charges to Work in Process --Rolling for October were as follows: From Smelting Department, 15,500 units $116,250 Direct labor 33,700 Factory overhead 18,140 During October, the units in process at the beginning of the month were completed, and of the 15,500 units entering the department, ait were completed except 800 units that were 90% completed Required: 1. Enter the balance as of September 1 in a four-column account for Work in Processing, Record the debits and the credits in the account for September Construct a cost of production report and present computations for determining (a) couvaient units of production for materials and conversion, (o) costs per equivalent unit, (e) 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