Ardt-Barger has a beginning work in process inventory of 5,500 units and transferred in 25,000 units before ending the month with 3,000 units that were 100% complete with regard to materials and 80% complete with regard to conversion costs. The cost per unit of material is $5.45, and the cost per unit for conversion is $6.20 per unit. Using the weighted-average method, prepare the company’s process cost summary for the month.