Please answer in proper format with all working clearly

If an amount box does not require an entry, leave it blank. Round cost per unit answers to the nearest cent. Pittsburgh Aluminum Company Cost of Production Report-Rolling Department For the Month Ended September 30 Whole Units Equivalent Units Direct Units Conversion (a) Materials (a) Units charged to production: Inventory in process, September 1 2,600 Received from Smelting Department 28,900 Total units accounted for by the Rolling Department 31,500 Units to be assigned costs: Inventory in process, September 1 2,600 V 1,950 Started and completed in September 26,000 26,000 26,000 Transferred to finished goods in September 28,600 26,000 27,950 Inventory in process, September 30 2,600 X 2,900 2,320 Total units to be assigned costs 31,500 28,900 30,270Work in Process Account Data for Two Months; Cost of Production Reports Pittsburgh Aluminum Company uses a process cost system 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 ProcessRolling on September 1 and debits to the account during September were as follows: Bal., 2,600 units, Va completed: Direct materials (2,600 x $15.50) $40,300 Conversion (2,600 x '/4 x $5.50) 5,525 $45,525 From Smelting Department, 25,900 units 462,400 Direct labor 155,920 > Factory overhead 101,402 During September, 2,600 units in process on September 1 were completed, and of the 25,900 units entering the department, all were completed except 2,900 units that were 4/5 completed. Charges to Work in ProcessRolling for October were as follows: From Smelting Department, 31,000 units $511,500 Direct labor 162,550 Factory overhead 104,494 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 2,000 units that were 2/5 completed. n.'_..:_..A