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 Units transferred out Units of ending work in process Equivalent units of production Direct Materials Conversion 35,500 EUP 35,500 EUP 3,000 EUP 1,800 EUP 38,500 EUP 37,300 EUP Costs per EUP Costs of beginning work in process Costs incurred this period Total costs Direct Materials $ 24,150 403, 200 $ 427,350 Conversion $ 2,900 213, 440 $216,340 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 2,500 36,000 35,500 3,000 Prepare its process cost summary using the weighted-average method. (Round "Cost per EUP" to 2 decimal places.) $ 24,150.00 403,200.00 $ 427,350.00 $ 0.00 Costs Charged to Production Costs of beginning work in process Costs incurred this period Total costs to account for Total costs accounted for *Difference due to rounding cost/unit Unit Reconciliation Units to account for Beginning work in process Units started this period Total units to account for Total units accounted for 2,500 3,600 6,100 Total units accounted for Equivalent Units of Production (EUP)- Weighted Average Method Units % Materials EUP- Materials % Conversion EUP-Conversion Materials Conversion Costs Costs EUP EUP 0 0 Cost per Equivalent units of production Cost per EUP Costs incurred this period Cost of ending work in process 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 EUP Total cost EUP EUP Cost per EUP Total cost $ 0.00 0.00