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 goods in process inventory is 20% complete with respect to direct labor and overhead.

Equivalent units of production	Direct Materials		Direct Labor		Factory Overhead
Units transferred out	32,000		32,000		32,000
Units of ending goods in process	2,500		1,500		1,500
Equivalent units of production	34,500		33,500		33,500

Costs	Direct Materials		Direct Labor		Factory Overhead
Costs of beginning goods in process	$	18,550	$	760	$	1,520
Costs incurred this period		375,500		62890		125,780
Total costs	$	376,050	$	65,650	$	127,300

Units in beginning goods in process (all completed during July)	2,000
Units started this period	32,500
Units completed and transferred out	32,000
Units in ending goods in process	2,500

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

Costs Charged to Production Costs of beginning goods in process Costs incurred this period Total costs to account for Total costs accounted for Difference due to rounding cost/unit 0.00 0.00 nit reconciliation Units to account for Beginning goods in process Units started this period Total units to account for Total units accounted for Completed and transferred out Ending goods in process Total units accounted for Equivalent units of production (EUP)- weighted average method Units %Materials EUP-Materials % Labor EUP-Labor %Overhead EUP-Overhead Units completed and transferred out Units of ending goods in process Equivalent units of production