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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 Units transferred out Units of ending work in process Equivalent units of production Direct Materials Conversion 35,500 EUP 35,500 EUP 3,000 EUP1,800 EUP 38,500 EUP 37, 300 EUP Costs per EUP Costs of beginning work in process Costs incurred this period Total costs Direct Materials $ 24,150 403,200 $ 427,350 Conversion $ 2,900 213,440 $216,340 Units in beginning work in process (all completed during July) Units started this period Units completed and transferred out Units in ending work in process 2,580 36,880 35,500 3,000 Prepare its process cost summary using the weighted average method. (Round "Cost per EUp to 2 decimal places Costs Charged to Production Costs of beginning work in process Costs incurred this period Total costs to account for Total costs accounted for Difference due to rounding cost/unit Unit Reconciliation Units to account for Beginning work in process Units started this period Total units to account for Total units accounted for Completed and transferred out Ending work in process Total units accounted for Equivalent Units of Production (EUP). Weighted Average Method Units % Materials EUP-Materials % Conversion Converein Units % Materials EUP-Materials Conversion EUP Conversion Materials Conversion Units completed and transferred out Units of ending work in process Equivalent units of production Cost per EUP Cost of beginning work in process Costs incurred this period Total costs -Equivalent units of production Cost per equivalent unit of production Cost Assignment and Reconciliation Costs transferred out Costs EUP Costs EUP COF LEUP EUP Cost per Total cost Direct materials Conversion Total transferred out Cost per EUP EUP Total cost Costs of ending work in process Direct materials Conversion Total ending work in process