Question

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., 400 units, 70% completed:
	Direct materials (400 x $4.10)	$ 1,640
	Conversion (400 x 70% x $1.70)	476
		$ 2,116
From Smelting Department, 9,320 units		$39,144
Direct labor		9,768
Factory overhead		5,260

During September, 400 units in process on September 1 were completed, and of the 9,320 units entering the department, all were completed except 1,000 units that were 40% completed. Charges to Work in Process—Rolling for October were as follows:

From Smelting Department, 10,700 units	$47,080
Direct labor	13,460
Factory overhead	7,250

During October, the units in process at the beginning of the month were completed, and of the 10,700 units entering the department, all were completed except 500 units that were 20% completed.