Easton Co. produces its product through a single processing department. Direct materials are added at the start of production, and direct labor and overhead are added evenly throughout the process. The company uses monthly reporting periods for its weighted-average process cost accounting system. Its Goods in Process Inventory account follows after entries for direct materials, direct labor, and overhead costs for October Acct. No.133 Goods in Process Inventory Explanation Debit Credit Balance Date Oct. 1 Balance 31 Direct materials 31 Direct labor 31 Applied overhead 04,000 424,000 244,000 302,140 406,140 830,140 1,074,140 Its beginning goods in process consisted of $63,884 of direct materials, $98,840 of direct labor, and $139,416 of factory overhead. During October, the company started 143,000 units and transferred 157,000 units to finished goods. At the end of the month, the goods in process inventory consisted of 21,600 units that were 80% complete with respect to direct labor and factory overhead. Required: 1. Prepare the company's process cost summary for October using the weighted-average method. (Due to rounding of cost per unit, the total costs accounted for in the cost summary may not equal to sum of all the costs given in the problem. Round your cost per EUP answers to 2 decimal places and consider the same in the other calculations. Round other answers to the nearest dollar amount. Omit the "$" sign in your response.)