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The following partially completed process cost summary describes the July production activities of the Molding department at Ashad Company. Its production output is sent to the next department. All direct materials are added to products when processing begins. Beginning work in process Inventory is 20% complete with respect to conversion. Conversion Equivalent Units of Production Units transferred out Units of ending work in process Equivalent units of production Direct Materials 37,50 EUP 2,00 EUP 39,588 EUP 37,500 EUP 1,280 EUP 38,780 EUP Costs per EUP Costs of beginning work in process Costs incurred this period Total costs Direct Materials $ 13,450 449,800 $ 454,250 Conversion $ 1,860 238, 280 $ 239,940 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 1,500 38,000 37,500 2.ee Prepare its process cost summary using the weighted-average method. (Round "Cost per EUP" to 2 decimal places.) Costs Charged to Production Total costs to account for Total costs accounted for Difference due to rounding cost/unit Unit Reconciliation Units to account for Total units to account for Total units accounted for Total units accounted for Equivalent Units of Production (EUP)-Weighted Average Method Units % Materials EUP-Materials % Conversion EUP- Conversion Equivalent units of production Cost per EUP Materials Conversion Costs EUP Costs EUP Total costs - Equivalent units of production Cost per equivalent unit of production Cost Assignment and Reconciliation Costs transferred out EUP Cost per EUP Total cost Direct materials Conversion Total transferred out Cost per Costs of ending work in process EUP Total cost EUP Direct materials Conversion Total ending work in process Total costs accounted for