Work in Process Account Data for Two Months Cost of Production Reports Pittsburgh Aluminum Company uses a process cost systems to record the costs of manufacturing red aluminum, which consists of the mening and rolling processes. Materials are entered from smelting at the beginning of the rating process. The inventory of Work in Process-Raling on September 1 and debits to the account during September were as follows: Bal, 600 units, 70% completed Direct materials (600 $7.00) Conversion (600 x 70% $2.90) $4,200 1,218 $5,418 From Smelting Department, 13,380 units $94,998 Direct labor Factory overhead 23,638 12,728 During September, 600 units in process on September 1 were completed, and of the 13,380 units entering the department, al were completed except 1,700 units that were 40% completed. Charges to Work in Process-Rolling for October were as follows From Smelting Department, 15,400 units Direct labor Factory overhead $112,420 31,800 17,118 During October, the units in process at the beginning of the month were completed, and of the 15,400 units entering the department, all were completad except 100 units that were 20% complated. 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 un started and finished in September, and (d) work in process inventory. If an amount box does not require an entry, leave it black.