Bal., $1,200$ units, $70\%$ completed:$$Direct materials $(1,200$ x $$6\mathrm{.}00)$$ $7,200$Conversion $(1,200$ x $70\%$ x $$2\mathrm{.}50)2,100$$ $9,300$From Smelting Department, $28,800$ units$$175,680$Direct labor$44,558$Factory overhead$23,992$

During September, $1,200$ units in process on September $1$ were completed, and of the $28,800$ units entering the department, all were completed except $2,900$ units that were $40\%$ completed. Charges to Work in Process$$Rolling for October were as follows:

From Smelting Department, $33,100$ units$$208,530$Direct labor$58,900$Factory overhead$31,712$

During October, the units in process at the beginning of the month were completed, and of the $33,100$ units entering the department, all were completed except $1,600$ units that were $20\%$ completed.