If an amount is zero, enter in a zero "0". Round cost per unit answers to the nearest cent. \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{\begin{tabular}{c} Pittsburgh Aluminum Company \\ Cost of Production Report-Rolling Department \\ For the Month Ended September 30 \end{tabular}} \\ \hline & Whole Units & Equivalen & t Units \\ \hline Units & & \begin{tabular}{c} Direct \\ Materials (a) \end{tabular} & \begin{tabular}{l} Conversion \\ (a) \end{tabular} \\ \hline \multicolumn{4}{|l|}{ Units charged to production: } \\ \hline Inventory in process, September 1 & 1,200 & & \\ \hline Received from Smelting Department & 27,000 & & \\ \hline Total units accounted for by the Rolling Department & 28,200 & & \\ \hline \multicolumn{4}{|l|}{ Units to be assigned costs: } \\ \hline Inventory in process, September 1 & 1,200 & 0 & \\ \hline \multicolumn{4}{|l|}{ Started and completed in September } \\ \hline \multicolumn{4}{|l|}{ Transferred to finished goods in September } \\ \hline \multicolumn{4}{|l|}{ Inventory in process, September 30} \\ \hline Total units to be assigned costs & & & \\ \hline \end{tabular} Costs Cost per equivalent unit: Total costs for October in Rolling Department Total equivalent units Cost per equivalent unit (b) Inventory in process, October 1 Costs incurred in October Total costs accounted for by the Rolling Department Costs allocated to completed and partially completed units: Inventory in process, October 1 balance (c) To complete inventory in process, October 1 (c) Cost of completed October 1 work in process Started and completed in October (c) Transferred to finished goods in October (c) Inventory in process, October 31 (d) 3. The cost per equivalent unit for direct materials from August to October. The cost per equivalent unit for conversion costs from August to October. These changes be investigated for their underlying causes, and any necessary corrective actions should be taken. 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) Cost 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 \begin{tabular}{lllll} \hline ACCOUNT & Work in Process-Rolling Department & & ACCOUNT NO. \\ \hline \multicolumn{1}{c}{ DATE } & \multicolumn{1}{c}{ ITEM } & POST. REF. & DEBIT & CREDIT \\ \hline October 1 & Balance & DEBIT \\ October 31 & Smelting Dept., 31,000 units at $6.1 \\ October 31 & Direct labor \\ October 31 & Factory overhead \\ October 31 & Finished goods \\ October 31 & Bal., 1,600 units, 60% completed \end{tabular} 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 1,600 units that were 60% completed. Required: If an amount is zero, enter in a zero "0". Round cost per unit answers to the nearest cent