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 $5.00) $ 4,000 Conversion (800 x 30% x $2.10) 504 $ 4,504 From Smelting Department, 18,000 units $91,800 Direct labor 25,116 Factory overhead 13,524 During September, 800 units in process on September 1 were completed, and of the 18,000 units entering the department, all were completed except 1,600 units that were 90% completed. Charges to Work in Process-Rolling for October were as follows: From Smelting Department, 20,700 units $109,710 Direct labor 30,590 Factory overhead 16,468 During October, the units in process at the beginning of the month were completed, and of the 20,700 units entering the department, all were completed except 1,00 units that were 60% completed. Required: 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. Const 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 mount box does not require an entry, leave it blank