Need help with questions 1 & 2

Work in Process Account Data for Two Months; Cost of Production Reports -Rolling on September 1 and debits to the account during September were as follows: Bal., 800 units, 40% completed: From Smelting Department, 21,800 units Direct labor $126,440 36,090 19,435 Factory overhead blank. If an amount is zero, enter in a zero " 0 ". Round cost per unit answers to the nearest cent. \begin{tabular}{|l|} \hline \\ \hline Cost per equivalent unit: \\ \hline \end{tabular} 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 entry, leave it blank. If an amount is zero, enter in a zero "0". Round cost per unit answers to the nearest cent. \begin{tabular}{|cccc} \hline \multicolumn{1}{|c|}{ Costs } & Costs \\ \hline Cost per equivalent unit: & & Conversion \\ Total costs for October in Rolling Department & & \\ Total equivalent units & & \\ Cost per equivalent unit (b) & & \\ \hline \end{tabular} Costs assigned to production: 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) Total costs assigned by the Rolling Department