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., 1,000 units, 20% completed: Direct materials (1,000 x $5.3) $ 5,300 Conversion (1,000 x 20% x $2.2) 440 $ 5,740 From Smelting Department, 24,200 units $130,680 Direct labor 35,940 Factory overhead 19,352 During September, 1,000 units in process on September 1 were completed, and of the 24,200 units entering the department, all were completed except 2,400 units that were 60% completed. Charges to Work in Process—Rolling for October were as follows: From Smelting Department, 27,800 units $155,680 Direct labor 44,660 Factory overhead 24,052 During October, the units in process at the beginning of the month were completed, and of the 27,800 units entering the department, all were completed except 1,300 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) 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.

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., 1,000 units, 20% completed:
	Direct materials (1,000 x $5.3)	$ 5,300
	Conversion (1,000 x 20% x $2.2)	440
	$ 5,740
From Smelting Department, 24,200 units	$130,680
Direct labor	35,940
Factory overhead	19,352

During September, 1,000 units in process on September 1 were completed, and of the 24,200 units entering the department, all were completed except 2,400 units that were 60% completed. Charges to Work in Process—Rolling for October were as follows:

From Smelting Department, 27,800 units	$155,680
Direct labor	44,660
Factory overhead	24,052

During October, the units in process at the beginning of the month were completed, and of the 27,800 units entering the department, all were completed except 1,300 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) 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.