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., 800 units, 30% completed: Direct materials (800 x $6.20) Conversion (800 x 30% x $2.60) $ 4,960 624 $5,584 From Smelting Department, 18,080 units $113,904 Direct labor Factory overhead 31,130 16,762 < During September, 800 units in process on September 1 were completed, and of the 18,090 units entering the department, all were completed except 2,200 units that were 90% completed. Charges to Work in Process-Rolling for October were as follows: From Smelting Department, 20,800 units $135,200 Direct labor Factory overhead 37,530 20,206 During October, the units in process at the beginning of the month were completed, and of the 20,800 units entering the department, all were completed except 1,000 units that were 60% completed. Required: