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		33,500	EUP		33,500	EUP
Units of ending work in process		4,000	EUP		2,400	EUP
Equivalent units of production		37,500	EUP		35,900	EUP

Costs per EUP	Direct Materials				Conversion
Costs of beginning work in process		$	34,050			$	3,780
Costs incurred this period			367,200				190,080
Total costs		$	401,250			$	193,860

Units in beginning work in process (all completed during July)	3,500
Units started this period	34,000
Units completed and transferred out	33,500
Units in ending work in process	4,000

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

Prepare its process cost summary using the weighted-average method. (Round "Cost per EUP" to 2 declmel places.) Costs Charged to Production Total costs to account for Total costs accounted for Difference due to rounding cost/unit nit 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 96 Materials EUP-Materials % Conversion Equivalent units of production ost per EUP Materials Conversion Total costs Costs Costs Equivalent units of production Cost per equivalent unit of production EUP EUP ost Assignment and iliation 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 process Total costs accounted for