[The following information applies to the questions displayed below.) 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. Equivalent units of Production Units transferred out Units of ending work in process Equivalent units of production Direct Materials 43,000 EUP 3,000 EUP 46,000 EUP Conversion 43,000 EUP 1,800 EUP 44,800 EUP Costs per EUP Costs of beginning work in process Costs incurred this period Total costs Direct Materials $ 27. 150 552,450 $579,000 Conversion 5 3, 650 323, 390 $327,040 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 43,500 43,000 3.000 Prepare its process cost summary using the weighted-average method. (Round "Cost per EUP" to 2 decimal places.) 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 $ 27,150.00 552,450.00 $ 579,600.00 725,040.00 $ (145,440.00) 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 96 Conversion EUP. Conversion 1,800 3,000 3,000 Materials Conversion 552,450 552,450 323,390 323,390 Costs $ $ Costs EUP EUP 0 0 Units of ending work in process Units completed and transferred out 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 Direct materials Conversion Total transferred out Costs of ending work in process Direct materials Conversion Total ending work in process Total costs accounted for Total cost Cost per EUP EUP 43,000 $ 10.60 $ 43,000 $ 5.30 455,800.00 +27.800.00 $ 683,700.00 Total cost EUP Cost per EUP 3,000 $ 10.60 1,800 $ 5.30 31,800.00 9,540.00 41,340.00 $ 725,040.00