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 ProcessRolling on September 1 and debits to the account during September were as follows: Ba|., 400 units, 80% completed: Direct materials (400 x $6) $ 2,400 Conversion (400 x 80% x $2.5) 800 $ 3,200 From Smelting Department, 8,600 units $52,460 Direct labor 13,841 Factory overhead 7,453 During September, 400 units in process on September 1 were completed, and of the 8,600 units entering the depattment, all were completed except 700 units that were 30% completed. Charges to Work in ProcessRolling for October were as follows: From Smelting Department, 9,900 units $62,370 Direct labor 17,710 Factory overhead 9,533 During October, the units in process at the beginning of the month were completed, and of the 9,900 units entering the department, all were completed except 500 units that were 40% completed. Required: Required: 1. Enter the balance as of September 1 in a four-column account for Work in ProcessRolling. 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 N0. BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT Sept. 1 Ba|., 400 units, 80% completed Sept. 30 Smelting Dept, 8,600 units at $6.1 Sept. 30 Direct labor Sept. 30 Factory overhead Sept. 30 Finished goods Egg; Egg; Sept. 30 Ba|., 700 units, 30% completed If an amount is zero, enter in a zero "0". Round cost per unit answers to the nearest cent. If an amount is zero, enter in a zero "0". Round cost per unit answers to the nearest cent.