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 inventary of Work in Process Rolling on September 1 and debits to the account during September were as follows: Bal., 400 units, 20% completed Direct materials (400 X $5.3) $ 2,120 Conversion (400 x 20% * $2.2) 176 $2,296 From Smelting Department. 9,080 units $49,032 Direct labor 13,395 Factory overhead 7,213 During September, 400 units in process on September 1 were completed, and of the 9.680 units entering the department, al were completed except 1.100 units that were 60% completed. Charges to Work in Proces--Roting for October were as follows: From Smelting Department 10,400 units $58,240 Direct labor 17.520 Factory overhead 9.432 During October, the units in process at the beginning of the month were completed, and of the 10,400 units entering the department, all were completed except 500 units that were 90% completed 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) couts 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 POST. REF. DEBIT CREDIT CREDIT DEBIT Sept. 1 Sept. 30 Sept. 30 ITEM Bal, 100 units, 20% completed Smelting Dept. 9,080 units at $5.4 Direct labor Factory overhead Finished goods Bal, 1,100 units, 60% completed