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[The following information applies to the questions displayed below.] 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		37,500	EUP		37,500	EUP
Units of ending work in process		2,000	EUP		1,200	EUP
Equivalent units of production		39,500	EUP		38,700	EUP

Costs per EUP	Direct Materials				Conversion
Costs of beginning work in process		$	13,450			$	1,860
Costs incurred this period			440,800				238,080
Total costs		$	454,250			$	239,940

Units in beginning work in process (all completed during July)	1,500
Units started this period	38,000
Units completed and transferred out	37,500
Units in ending work in process	2,000

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/uni Units to account for Total units to account for Total units accounted for Total units accounted for Equivalent Units of Production (EUPH Weighted Average Method EUP- Units % Materials EUP-Materials. Conversion | Equivalent units of production Cost per EUP Total costs -Equivalent units of production Cost per equivalent unit of production Costs Costs EUP EUP t and Cost per EUP Costs transferred out EUP Total cost Direct materials Total transferred out Costs of ending work in process Cost per EUP Total cost EUP Direct materials Total ending work in process Total costs accounted for