Work 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., 800 units, 30% completed:
	Direct materials (800 x $ 7.2)	$ 5,760
	Conversion (800 x 30% x $3)	720
		$ 6,480
From Smelting Department, 18,080 units		$131,984
Direct labor		37,298
Factory overhead		20,083

During September, 800 units in process on September 1 were completed, and of the 18,080 units entering the department, all were completed except 1,300 units that were 90% completed. Charges to Work in ProcessRolling for October were as follows:

From Smelting Department, 20,800 units	$156,000
Direct labor	42,700
Factory overhead	22,996

During October, the units in process at the beginning of the month were completed, and of the 20,800 units entering the department, all were completed except 1,000 units that were 60% completed.

Work 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., 800 units, 30% completed:
	Direct materials (800 x $ 7.2)	$ 5,760
	Conversion (800 x 30% x $3)	720
		$ 6,480
From Smelting Department, 18,080 units		$131,984
Direct labor		37,298
Factory overhead		20,083

During September, 800 units in process on September 1 were completed, and of the 18,080 units entering the department, all were completed except 1,300 units that were 90% completed. Charges to Work in ProcessRolling for October were as follows:

From Smelting Department, 20,800 units	$156,000
Direct labor	42,700
Factory overhead	22,996

During October, the units in process at the beginning of the month were completed, and of the 20,800 units entering the department, all were completed except 1,000 units that were 60% completed.

Work 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., 800 units, 30% completed:
	Direct materials (800 x $ 7.2)	$ 5,760
	Conversion (800 x 30% x $3)	720
		$ 6,480
From Smelting Department, 18,080 units		$131,984
Direct labor		37,298
Factory overhead		20,083

During September, 800 units in process on September 1 were completed, and of the 18,080 units entering the department, all were completed except 1,300 units that were 90% completed. Charges to Work in ProcessRolling for October were as follows:

From Smelting Department, 20,800 units	$156,000
Direct labor	42,700
Factory overhead	22,996

During October, the units in process at the beginning of the month were completed, and of the 20,800 units entering the department, all were completed except 1,000 units that were 60% completed.

ACCOUNT	Work in Process-Rolling Department				ACCOUNT NO.
					BALANCE
DATE	ITEM	POST. REF.	DEBIT	CREDIT	DEBIT	CREDIT
Sept. 1	Bal., 800 units, 30% completed
Sept. 30	Smelting Dept., 18,080 units at $7.3
Sept. 30	Direct labor
Sept. 30	Factory overhead
Sept. 30	Finished goods
Sept. 30	Bal., 1,300 units, 90% completed

Pittsburgh Aluminum Company Cost of Production Report-Rolling Department For the Month Ended September 30
	Whole Units	Equivalent Units
Units		Direct Materials (a)	Conversion (a)
Units charged to production:
Inventory in process, September 1
Received from Smelting Department
Total units accounted for by the Rolling Department
Units to be assigned costs:
Inventory in process, September 1
Started and completed in September
Transferred to finished goods in September
Inventory in process, September 30
Total units to be assigned costs

	Costs
Costs		Direct Materials				Conversion				Total 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										$

ACCOUNT	Work in Process-Rolling Department				ACCOUNT NO.
					Balance
DATE	ITEM	POST. REF.	DEBIT	CREDIT	DEBIT	CREDIT
October 1	Balance
October 31	Smelting Dept., 20,800 units at $7.5
October 31	Direct labor
October 31	Factory overhead
October 31	Finished goods
October 31	Bal., 1,000 units, 60% completed