PR 20-4B Work in process account data for two months; cost of production reports Obj. 1, 2, 3, 4 Excel 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 Process-Rolling on September 1 and debits to the account during September were as follows: Bal., 2,600 units, 1/4 completed: Direct materials (2,600 x $15.50) Conversion (2,600 14 $8.50) $40,300 5,525 $45,825 From Smelting Department, 28,900 units 462,400 Direct labor 158,920 Factory overhead 101,402