Fast Co. produces its product through a single processing department. Direct materials are added at the start of production, and direct labor and overhead are added evenly throughout the process. The company uses monthly reporting periods for its weighted-average process cost accounting system. Its Goods in Process Inventory account follows after entries for direct materials, direct labor, and overhead costs for October Goods in Process Inventory Explanation Acct. No. 133 Date Oct. 1 Balance DebitCredit Balance 31 Direct materials 31 Direct labor 31 Applied overhead 102,050 408,200 244,920 335,930 437,980 846,180 1,091,100 Its beginning goods in process consisted of $59,450 of direct materials, $172,800 of direct labor, and $103,680 of factory overhead. During October, the company started 140,000 units and transferred 150,000 units to finished goods. At the end of the month, the goods in process inventory consisted of 20,000 units that were 80% complete with respect to direct labor and factory overhead Required 1. Prepare the company's process cost summary for October using the weighted-average method. (Round "Cost per EUP" to 2 decimal places.) Total costs to account for: 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