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., 1,200 units, 30% completed:
	Direct materials (1,200 x $5.80)	$ 6,960
	Conversion (1,200 x 30% x $2.40)	864
	$ 7,824
From Smelting Department, 27,000 units	$159,300
Direct labor	42,962
Factory overhead	23,134

During September, 1,200 units in process on September 1 were completed, and of the 27,000 units entering the department, all were completed except 3,000 units that were 90% completed. Charges to Work in ProcessRolling for October were as follows:

From Smelting Department, 31,000 units	$189,100
Direct labor	51,820
Factory overhead	27,896

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:

2. Provide the same information for October by recording the October transactions in the four-column work in process account. Construct a cost of production report, and present the October computations (a through d) listed in part (1). If an amount box does not require an entry, leave it blank.

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 Process-Rolling on September 1 and debits to the account during September were as follows: During September, 1,200 units in process on September 1 were completed, and of the 27,000 units entering the department, all were completed except 3,000 units that were 90% completed. Charges to Work in Process-Rolling for October were as follows: 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. 2. Provide the same information for October by recording the October transactions in the four-column work in process account. Construct a cost of production report, and present the October computations (a through d) listed in part (1). If an amount box does not require an entry, leave it blank. If an amount is zero, enter in a zero " 0 ". Round cost per unit answers to the nearest cent. from August to October. These changes be investigated for their underlying causes, and any necessary corrective actions should be taken. 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 Process-Rolling on September 1 and debits to the account during September were as follows: During September, 1,200 units in process on September 1 were completed, and of the 27,000 units entering the department, all were completed except 3,000 units that were 90% completed. Charges to Work in Process-Rolling for October were as follows: 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. 2. Provide the same information for October by recording the October transactions in the four-column work in process account. Construct a cost of production report, and present the October computations (a through d) listed in part (1). If an amount box does not require an entry, leave it blank. If an amount is zero, enter in a zero " 0 ". Round cost per unit answers to the nearest cent. from August to October. These changes be investigated for their underlying causes, and any necessary corrective actions should be taken