Use the following information for the Exercises below. [The following information applies to the questions displayed below.] 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 36,500 EUP 36,500 EUP Units of ending work in process 4,000 EUP 2,400 EUP Equivalent units of production 40,500 EUP 38,900 EUP Costs per EUP Direct Materials Costs of beginning work in process Costs incurred this period $ 35,850 421,800 Total costs $ 457,650 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 Dra Conversion $ 4,200 229,200 $233,400 3,500 37,000 36,500 4,000 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 work in process Costs incurred this period Total costs to account for $ 0.00 Total costs accounted for "Difference due to rounding cost/unit $ 0.00 Unit Reconciliation Units to account for Beginning work in process Units started this period Total units to account for Total units accounted for Ending work in process Completed and transferred out Total units accounted for + Equivalent Units of Production (EUP)- Weighted Average Method Units completed and transferred out Units of ending work in process Equivalent units of production Cost per EUP Cost of beginning work in process Costs incurred this period Total costs Equivalent units of production Cost per equivalent unit of production Cost Assignment and Reconciliation Costs transferred out Direct materials Conversion Total transferred out Costs of ending work in process Direct materials Conversion Total ending work in process Total costs accounted for Units % Materials Costs EUP EUP- Materials % Conversion EUP-Conversion Materials EUP Cost per EUP Total cost Cost per EUP Total cost EUP $ 0.00 $ 0.00 Conversion Costs EUP 0 0