\begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline ACCOUNT & Work in Process-Ro & ng Departmer & & & & & COUNT N & & \\ \hline & & & & & & & & & \\ \hline DATE & ITEM & POST. REF. & DEBIT & & CREDIT & & DEBIT & CREDIT & \\ \hline Sept. 1 & Bal., 600 units, 80% completed & & 0 & & 0 & & & 0 & \\ \hline Sept. 30 & Smelting Dept., 13,800 units at $6.6 & & & & 0 & & & 0 & \\ \hline Sept. 30 & Direct labor & & & & 0 & & & 0 & \\ \hline Sept. 30 & Factory overhead & & & & 0 & & & 0 & \\ \hline Sept. 30 & Finished goods & & 0 & & & & & 0 & \\ \hline Sept. 30 & Bal., 1,500 units, 30% completed & & 0 & & 0 & & & 0 & \\ \hline \end{tabular}