$2.$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.

ACCOUNT$$Work in Process$-$Rolling Department$$ACCOUNT NO$.$DATEITEMPOST. REF.DEBITCREDITBALANCE

DEBITBALANCE

CREDITOctober $1$Balance$$fill in the blank $65$fill in the blank $66$fill in the blank $67$fill in the blank $68$October $31$Smelting Dept., $27,300$ units at $$6\mathrm{.}8/$unit$$fill in the blank $69$fill in the blank $70$fill in the blank $71$fill in the blank $72$October $31$Direct labor$$fill in the blank $73$fill in the blank $74$fill in the blank $75$fill in the blank $76$October $31$Factory overhead$$fill in the blank $77$fill in the blank $78$fill in the blank $79$fill in the blank $80$October $31$Finished goods$$fill in the blank $81$fill in the blank $82$fill in the blank $83$fill in the blank $84$October $31$Bal., $1,300$ units, $60\%$ completed$$fill in the blank $85$fill in the blank $86$fill in the blank $87$fill in the blank $88$ Work in Process Account Data for Two Months; Cost of Production Reports

Pittsburgh Aluminum Company uses process costing 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, $30\backslash \%$ completed:

Direct materials $(\backslash (1,000\backslash$times $\backslash$$ $6\mathrm{.}50)\backslash )$

Conversion $(\backslash (1,000\backslash$times $30\backslash \%\backslash$times $\backslash$$ $2\mathrm{.}70\backslash ))$

From Smelting Department, $23,700$ units

Direct labor.

Factory overhead

$42,471$

$22,869$

During September, $1,000$ units in process on September $1$ were completed, and of the $23,700$ units entering the department, all were completed except $2,000$ units that were $\backslash (90\backslash \%\backslash )$ completed. Charges to Work in Process$-$Rolling for October were as follows:

From Smelting Department, $27,300$ units $\backslash$$$185,640$

Direct labor

Factory overhead

$27,382$

During October, the units in process at the beginning of the month were completed, and of the $27,300$ units entering the department, all were completed except $1,300$ units that were $\backslash (60\backslash \%\backslash )$ sompleted.

Required: Required:

$1.$ Enter the balance as of September $1$ in a four$-$column account for Work in Process $-$ Rolling. Record the debits and the credts in the account for September Construct a cost of production report and present computations for determining $($a$)$ equivalent units of production for materials and cormersion, $($b$)$ costs per equivaleak 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 irvertory, if an amount bou does not require an entry, leave it blark.

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$)$

Coct 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

Total

Direct Materials

Conversion

$57,310$

$221,760$

$\backslash (\backslash$$ $229,070\backslash )2.$ Provide the same information for October by recording the October transactions in the four$-$column woek 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.

ACCOUNT

ACCOUNT No$.$

If an amount is zere, enter in a zero $"0".$ Round coat per unit answers to the nearest cent. Pittsburgh Aluminum Company

Cost of Production Report$-$Rolling Department

For the Month Ended October $31$

Units charged to production:

$-$ Inventory in process, October $1$

Recelved from Smelting Department

Total units accounted for by the Rolling Department

Units to be assigned costs:

Inventory in process, October $1$

Started and completed in October

Transferted to finished goods in October