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, 2014, and debits to the account during September were as follows:
Bal., 2,600 units, ¼ completed:
Direct materials (2,600 × $ 15.50) ........ $ 40,300
Conversion (2,600 × ¼ × $ 8.50) ....... 5,525
$ 45,825
From Smelting Department, 28,900 units ..... 462,400
Direct labor .................. 158,920
Factory overhead ............... 101,402
During September, 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—Rolling for October were as follows: From Smelting Department, 31,000 units $ 511,500 Direct labor 162,850 Factory overhead 104,494 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.

Instructions
1. Enter the balance as of September 1, 2014, 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.
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).
3. Comment on the change in costs per equivalent unit for August through October for direct materials and conversion cost.