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, 40% completed: Direct materials (400 x $3.80) Conversion (400 x 40% x $1.60) From Smelting Department, 9,160 units Direct labor Factory overhead $1,520 256 $ 1,776 $35,724 9,526 5,130 During September, 400 units in process on September 1 were completed, and of the 9,160 units entering the department, all were completed except 800 units that were 70% completed. Charges to Work in Process-Rolling for October were as follows: From Smelting Department, 10,500 units Direct labor Factory overhead $43,050 12,510 6,732 During October, the units in process at the beginning of the month were completed, and of the 10,500 units entering the department, all 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. Record the debits and the credits in the account for September. Construct a cost of production report and present computations for determining (a) equivalent units of production for materials and conversion, (b) costs per equivalent unit, (c) 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. ACCOUNT Work in Process-Rolling Department ACCOUNT NO. BALANCE POST. REF. DEBIT CREDIT DEBIT CREDIT DATE ITEM Sept. 1 Bal., 400 units, 40% completed Sept. 30 Smelting Dept., 9,160 units at $3.9 Sept. 30 Direct labor Sept. 30 Factory overhead Sept. 30 Finished goods Sept. 30 Bal., 800 units, 70% completed If an amount is zero, enter in a zero "0". Round cost per unit answers to the nearest cent. Pittsburgh Aluminum Company Cost of Production Report-Rolling Department For the Month Ended September 30 Units 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: 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 Whole Units Equivalent Units Direct Materials (a) Conversion (a)