Work in Process Account Data for Two Months; Cost of Production Reports Pittsburgh Aluminum Company uses a process cost system to record the costs of which consists of the smelting and rolling processes rolling process. The inventory of Work in Process-Rolling on September 1 and debits to the account during September were as follows: Materials are entered from smelting at the beginning of the Bal, 600 units, 40% completed: Direct materials (600 x $3.6) Conversion (600 x 40% x $1.5) $ 2,160 360 $2,520 From Smelting Department, 14,160 units $52,392 Direct labor Factory overhead During September, 600 units in process on department, all were completed except 1,700 units that were 70% completed. Oarges to work in for October were as follows 14,570 7,846 September 1 were completed, and of the 14,160 units entering the Process-Rolling From Smeting Department, 16,300 units $63,570 Direct labor 18,490 9,951 Factory overhead During October, the units in process at the beginning of the month were completed, and of the 16,300 units entering the department, all were completed except 800 units that were 90% completed. Required: for Work in Process-Rolling. Record the debits 1. Enter the balance as of September 1 in a four-column account and the credits in the account for September. Construct a cost of production report and present computations determining (a) equivalent units of production for materials and conversion, (b) costs per equivalent unit, (e) cost of goods finished, differentiating between units started in the prior and (d) work in process inventory. If an amount box does not require an entry, leave it blank period and units started and finished in September ACCOUNT NO. ACCOUNT BALANCE POST. REF, DEBIT CREDIT DEBIT CREDIT ITEM DATE Sept. 1 Ba, 600 units, 40% completed Sept. 30 Smelting Dept., 14,160 units at $3.7 Sept. 30 Direct labor Sept. 30 Factory overhead Sept. 30 Finished goods Sept. 30 Bal., 1,700 units, 70% completed If an amount i is zero, enter in a zero "0". Round cost per unit answers to the nearest cent