Work in Process Account Data for Two Months; Cost of Production Reports

Pittsburgh Aluminum Company uses process costing 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 September were as follows:

Bal., $600$ units, $30\%$ completed:

$[$Direct materials $)$

Conversion$(600$ x $30\%$ x $$1\mathrm{.}70)$

During september, $600$ units in process on september $1$ were completed and of the $14040$ units entering the department alll were completed expect $1,000$ units that were $90\%$ completed charges to work in process$-$ rolling for october were as follows