Work in Process Account Data for Two Months; Cost of Production Reports

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, $80\%$ completed:

Direct materials $(600$$$4\mathrm{.}10)$

Process$-$Rolling for October were as follows:

From Smelting Department, $15,700$ units $$69,080$

Direct labor $,19,750$

Factory overhead $,10,631$

Required:

units started and finished in September, and $($d$)$ work in process inventory. If an amount box does not require an entry, leave it blank.