Work in Process Account Data for Two Months Cost of Production Reports Purgh Numinum Company uses a proceset system to record the costs of matcturing role in which consists of the welting and rolling processes Materials are entered from ting at the bearing of the roling process. The inventory of work in Process --Rolling on September 1 and debits to the account during September were as follow Bal, units, 60% completed: Direct materials (600 x $6.20) $3,720 Conversion (600 x 60 x 2.00) R 14,656 From Swing Department 14,200 units $89,964 Det ber 22.646 Teorya 12.194 Duplember, 600 ons in process on September 1 were pleted the 24,280 in the department, al were competep 1.400 white that were 20% completed. Charges to work in Pro ng for October follows: Frommel Department 16,400 $106,600 Debor 31.600 Pastory overed 17.006 During October tot in Dress at the beginning of the month were completed, and of the 16.00 ung the department were completed cert 300 units that completed Ieguired: 1. Enter the September in a four-column account for cinc Record the debts and the reaccount for Setembe truet a cost of production report and sent compilations For determinato in formaterials and (cost of goods and setting between used in the prepared with state and finish pierwotor Imount o de tener bank ACCOUNT Work in Process Rolling Department ACCOUNT NO. BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT Sept. 1 Bal., 600 units, 60% completed Sept. 30 Smelting Dept., 14,280 units at $6.3 Sept. 30 Direct labor Sept. 30 Sept. 30 Factory overhead Finished goods Bal., 1,400 units, 20% completed Sept. 30 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 Whole Units Equivalent Units Units Direct Materials (a) Conversion (a) 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 Costs Costs Direct Materials Conversion Total Costs Cost per equivalent unit: Total costs for September in Rolling Department Total equivalent units E Cost per equivalent unit (b) Costs assigned to production: Inventory in process, September 1 Costs incurred in September Total costs accounted for by the Rolling Department Costs allocated to completed and partially completed units: Inventory in process, September 1 balance (c) To complete inventory in process, September 1 (c) Cost of completed September 1 work in process Started and completed in September (c) DIO Transferred to finished goods in September (c) Inventory in process. September 30 (d) Total costs assigned by the Rolling Department 2. Provide the same information for October by recording the October transactions in the four column work in process account. Construct a cost of production report and present the October computations (a through d) listed in part (1). If an amount box does not require an entry, leave a blank. ACCOUNT Work in Process- Rolling Department ACCOUNT NO. Balance DATE CREDIT ITEM POST. REF. DEBIT CREDIT DEBIT October 1 Balance October 31 Smelting Dept., 16.400 units at $6.5 October 31 Direct labor October 31 Factory overhead October 31 Finished goods October 31 Hal, 800 units. 90% completed If an amount is to enter in Round cost per unit answers to the rest cent If an amount is zero, enter in a zero "o". Round cost per unit answers to the nearest cent. Pittsburgh Aluminum Company Cost of Production Report-Rolling Department For the Month Ended October 31 Whole Units Equivalent Units ho Direct Units Conversion (a) Materials (a) Units charged to production: Inventory in process, October 1 Received from Smelting Department Total units accounted for by the Rolling Department Units to be assigned costs: Inventory in process, October 1 Started and completed in October Transferred to finished goods in October Inventory in process, October 31 Total units to be assigned costs Costs Costs Direct Materials Conversion Total Costs 3 Cost per equivalent unit: Total costs for October in Rolling Department Total equivalent units Cost per equivalent unit (b) Costs assigned to production: Inventory in process, October 1 Costs incurred in October Total costs accounted for by the Rolling Department Costs allocated to completed and partially completed units: Inventory in process, October 1 balance (c) To complete inventory in process, October 1 (c) Cost of completed October 1 work in process Started and completed in October (6) Transferred to finished goods in October (c) Inventory in process, October 31 (d) Total costs assigned by the Rolling Department