Work Process Account Data for Two Months; Cost of Production Reports Pittsburgh Aluminum Company uses a process coutstata record the cost of manufacturing rolled aluminum, which consists of the smelting and rolling process Materials are entred from me at the beginning of the rolling process. The inventory of Work in Proc-Rolling on September 1 and debts to the court during September were as follow Bal., 400 units, completed Direct materials (400x346) 11,040 Conversion (4000 51.9) 00 2440 From Smelting Department 2,046 units 342.400 Direct labor 11219 Factory overhead 6.041 During September 400 units in process on September I were completed, and of the 9,040 units entering the department at were completed scept700 units that are 30 compete changes to win in Process Rolling for October were as follows: From Smelting Department 10,400 units 550.960 Direct labor 13,00 Factory overhead 7,524 During October, the units in process at the beginning of the month were completed, and of the 10,400 units untering the department, all were completed except 500 1. Enter the balance as of September in a four-column sccount for Work in Process Rolling Record the debits and the credits in the account for September Construct a cost of production report present computation for determining (a) quanto production for materials and conversion (1) costa per un cont of goods differentiating between used prior period and units started and finished in September and (y work in procesory Ifan amount box does not require an entry evitant ACCOUNT Work in Process Rolling Department ACCOUNT NO DATE ITEM POST. REF. DEBIT CREDIT BALANCE DEBIT CHEDIT 2,448 Sept. 1 Bal. 400 unit, completed Smaiting Dept. 9,040 units at 54.7 Sept. 30 Director 11,219 Sept. 30 Sept. 30 Sept. 30 Factory overhead NINN Finished goods Hal,700 units, 30% 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 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) Transferred to finished goods in September (c) Inventory in process, September 30 (d) Total costs assigned by the Rolling Department Accountinum 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 Ottete computations (a through d) listed in part(1). If an amount box does not require an entry leave it blank ACCOUNT Work in Process Rolling Department ACCOUNT NO. Balance DEBIT CREDIT DATE ITEM POST. REF. DEBIT CREDIT October 1 October 31 Balance Smelting Dept., 10,400 units at $4.9 Direct labor October 31 October 31 Factory overhead October 31 Finished goods October 31 bal., 500 units, 40% completed 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 October 31 Whole Units Equivalent Units Units Direct Materials (a) Conversion (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 i Started and completed in October Transferred to finished goods in October Inventory in process, October 31 Total units to be assigned costs bo Conveni Total Costs Costante Cuss tigiat Inventory in podober 1 Costs incurred in October Total cost for by the ding wat Costs located to completed and partially complete Inventory in October 1 hace To complete Inventory in process, Otober 1 to Cost of completed October 1 in Started and completed in October transferred to find goods in October Twento in process, October 31 Total costed by the Department 3. The case it for direct materials trom August Octobelett for nvested for a cantar cariched betale