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	Direct Materials			Conversion
Units transferred out		41,500	EUP		41,500	EUP
Units of ending work in process		3,500	EUP		2,100	EUP
Equivalent units of production		45,000	EUP		43,600	EUP

Costs per EUP	Direct Materials				Conversion
Costs of beginning work in process		$	32,700			$	4,200
Costs incurred this period			520,800				301,000
Total costs		$	553,500			$	305,200

Units in beginning work in process (all completed during July)	3,000
Units started this period	42,000
Units completed and transferred out	41,500
Units in ending work in process	3,500

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

X Answer is complete but not entirely correct. Costs Charged to Production Cost of goods manufactured Raw material purchases Total costs to account for X $ 800,950.00 57,750.00 X $ 858,700.00 Total costs accounted for 858,700.00 0.00 $ * Difference due to rounding cost/unit Unit Reconciliation Units to account for Completed and transferred out Ending work in process Total units to account for Total units accounted for Beginning work in process Units started this period 800,950 X 57,550 858,500 36,900 X 821,800 X X Total units accounted for 858,700