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		35,500	EUP		35,500	EUP
Units of ending work in process		3,000	EUP		1,800	EUP
Equivalent units of production		38,500	EUP		37,300	EUP

Costs per EUP	Direct Materials				Conversion
Costs of beginning work in process		$	24,150			$	2,900
Costs incurred this period			403,200				213,440
Total costs		$	427,350			$	216,340

Units in beginning work in process (all completed during July)	2,500
Units started this period	36,000
Units completed and transferred out	35,500
Units in ending work in process	3,000

Prepare its process cost summary using the weighted-average method. (Round "Cost per EUP" to 2 decimal places.)

sts Charged to Production Total costs to account for Total costs accounted for Difference due to rounding costunit 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 EUP Conversion Units % Materials EUP-Materials 96 Conversion Equivalent units of production ost per EUP Materials Conversion Costs Total costs Equivalent units of production Cost per equivalent unit of production Costs EUP EUP st Assignment and Reconciliation Cost per EUP Costs transferred out EUP Total cost Direct materials Conversion Total transferred out Cost per EUP Costs of ending work in process EUP Total cost Direct materials Conversion Total ending work in processS Total costs accounted for