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 40,000 EUP 40,000 EUP Units of ending work in process 4,500 EUP 2,700 EUP Equivalent units of production 44,500 EUP 42,700 EUP Costs per EUP Direct Materials Conversion Costs of beginning work in process $ 43,950 $ 5,360 Costs incurred this period 490,050 280,730 Total costs $ 534,000 $ 286,090 Units in beginning work in process (all completed during July) 4,000 Units started this period 40,500 Units completed and transferred out 40,000 Units in ending work in process 4,500Prepare its process cost summary using the weighted-average method. (Round "Cost per EUP" to 2 decimal places.)

S Costs 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 43.950.00 490.050.00 $ 534,000.00 $ 0.00 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- Equivalent units of production Cost per EUP Materials Conversion Costs EUP Costs 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 EUP Cost per FUP Total cost Costs of ending work in process Direct materials Conversion Total ending work in process Total costs accounted for S S 0.00 0.00