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., 600 units, 60% completed: Direct materials (600 x $6.2) $ 3,720 Conversion (600 X 60% x $2.6) 936 $ 4,656 From Smelting Department, 13,140 units $82,782 Direct labor 21,657 Factory overhead 11,661 During September, 600 units in process on September 1 were completed, and of the 13,140 units entering the department, all were completed except 1,300 units that were 20% completed. Charges to Work in Process-Rolling for October were as follows: From Smelting Department, 15,100 units $98,150 Direct labor 28,140 Factory overhead 15,148 During October, the units in process at the beginning of the month were completed, and of the 15,100 units entering the department, all were completed except 800 units that were 80% completed. Required: 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 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 NO. BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT Sept. 1 Bal., 600 units, 60% completed Sept. 30 Smelting Dept., 13,140 units at $6.3