The following tables present selected process cost data that describes the production activities of Department A at Hodge Co. in July. The production output of Department A 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 (EUP) Units transferred out Units of ending work in process Equivalent units of production Direct Materials 33,000 EUP 3.500 EUP 36,500 EUP Conversion 33,000 EUP 2,100 EUP 35,100 EUP Costs per EUP Costs of beginning work in process Costs incurred this period Total costs Direct Materials $ 28,450 358,450 $ 386,900 Conversion $ 3,180 182,850 $ 186,030 Units in beginning work in process (all completed during July) Units started this period Units completed and transferred out Units in ending work in process 3,000 33,500 33,000 3,500 Promatn Hornero's process cost summary using the weighted average method. (Round "Cost per EUP" to 2 decimal places.) Prepare Hodge Co.'s process cost summary using the weighted average method. (Round "Cost per EUP" to 2 decimal places.) Costs Charged to Production Total costs to account for Total costs accounted for Difference due to rounding cost/unit 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 Units % Materials EUP-Materials % Conversion EUP. Conversion Equivalent units of production Cost per EUP Materials Conversion Equivalent Units of Production (EUP)-Weighted Average Method Units % Materials EUP-Materials % Conversion EUP. Conversion 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 Cost per EUP Total cost EUP Costs of ending work in process Direct materials Conversion Total ending work in process Total costs accounted for