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 units transferred out units of ending work in process Equivalent units of production Direct Materials 43,5e3 EUP 3.500 EUP 47,828 EUP Conversion 43,500 EUP 2.100 EUR 45,60 EUR Costs per EUP Costs of beginning work in process Costs incurred this period Total costs Direct Materials $33,700 563.203 $ 596.900 Conversion 4,440 333,aea $ 337,440 Units in beginning work in process all completed during July) Units started this period Units completed and transferred out Units an ending work in process 3,080 44.000 43, 528 3.5e Exercise 20-12 Welghted average: Completing a process cost summary LO C3 Prepare its process cost summery using the weighted-average method. (Round "Cost per EUP" to 2 decimal places.) Costa Charged to Production Total costs to account for Total costs accounted for "Difference due to running costuna 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 Unita % Materiais EUP-Materials % Conversion EUP Conversion Equivalent units of production Cost per EUP Materials Conversion Costs EUP Casis EUP Total costs + Equivalent units of production Cast per equivalent unit of production Cost Assignment and Reconciliation Cost transferred out Direct materials Conversion EUP Cost per EUP Total cost Total transferred out Casts of ending work in process EUP cost per EUP Total coat Direct materials Conversion