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: During Soptember, 2,600 units in process on September 1 were completed, and of the 28,900 units entering the department, all were completed except 2,900 units that were 4/5 completed. Charges to Work in Process-koling for October were as follows: During October, the units in process at the beginning of the month were completed, and of the 31,000 units entering the department, all were completed except 2,000 units that were 2/5 completed. Required: 1. Enter the balance as of September 1 in a four-column account for Work in Process-Rolling. Record the debits and credits in the account for September. Construct a During Octobes, the units in process at the beginning of the month were completed, and of the 31,000 units entering the department, all were completed except 2,000 units that were 2/5 completed. Required: 1. Enter the balance as of September 1 in a four-column account for Work in Process - Roling. Record the debits and credits in the account for September. Construct a cost of production report and present computations for determining (a) equivilent 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 Sepeember; and (d) work in process inventory, If an amount box does not require an entry, leave it blank. If an amount box does not require an entry, leave it blank. Round cost per unit answers to the nearest cent. If an amount box does not require an entry, leave it blank, Round cost per unit answers to the nearest cent. 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 it blank. If an amount box does not require an entry. leove it blank. Round cost per unit answers to the nearest cent. Pittsburgh Aluminum Company Cost of Production Report-Rolling Department For the Month Ended October 31 Units Units charged to production: Inventory in process, October 1 Received from Smeiting 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 per equivalent unit: Total costs for October in Roling, Department Total equivalent units Cost per equivalent unit (b) Costs charged to production: Inventory in process, October 1 Costs incurred in October Total costs sccounted for by the Rolleng Department Cost allocated to completed and partialiy 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 (c) Transferred to finished goods in October (c) Inventory in process, October 31 (d) Totol costs assigned by the Rolling Department