9)

The following partially completed process cost summary describes the July production activities of Ashad Company. Its production output is sent to its warehouse for shipping. All direct materials are added to products when processing begins. Beginning work in process inventory is 20% complete with respect to conversion.

Equivalent Units of Production	Direct Materials	Conversion
Units transferred out	33,000		33,000
Units of ending work in process	2,700		1,620
Equivalent units of production	35,700		34,620

Costs per EUP	Direct Materials	Conversion
Costs of beginning work in process	$	19,450	$	2,370
Costs incurred this period		426,800		198,426
Total costs	$	446,250	$	200,796

Units in beginning work in process (all completed during July)	2,200
Units started this period	33,500
Units completed and transferred out	33,000
Units in ending work in process	2,700

Prepare its process cost summary using the weighted-average method.(Round "Cost per EUP" to 2 decimal places.)