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 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., 400 units, 70% completed: $3,160 924 $4,084 $70,400 18,652 10,044 Direct materials (400 x $7.9) Conversion (400 x 70% x $3.3) From Smelting Department, 8,800 units Direct labor Factory overhead During September, 400 units in process on September 1 were completed, and of the 8,800 units entering the department, all were completed except 800 units that were 40% completed. Charges to work in Process-Rolling for October were as follows: From Smelting Department, 10,100 units Direct labor Factory overhead During October, the units in process at the beginning of the month were completed, and of the 10,100 units entering the department, all were completed except 500 units that were 20% completed $82,820 23,160 12,470