Required information (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. Conversion Equivalent Units of Production Units transferred out Units of ending work in process Equivalent units of production Direct Materials 32,500 EUP 3,000 EUP 35,500 EUP 32,500 EUP 1,800 EUP 34,300 EUP Costs per EUP Costs of beginning work in process Costs incurred this period Direct Materials $ 22,950 349,800 Conversion $ 2,600 175, 760 $ 178, 360 Total costs $ 372,750 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 2,500 33,000 32,500 3,000 Prepare its process cost summary using the weighted-average method. (Round "Cost per EUP" to 2 decimal places.) Costs Charged to Production 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 Costs EUP 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 Costs of ending work in process EUP Cost per EUP Total cost Direct materials Conversion Total ending work in process Total costs accounted for