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Exercise 3-12 Weighted average: Completing a process cost summary LO C3 The following partially completed process cost summary describes the July production activities of Ashad Company. Its production output is sent to its warehouse for shipping. 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 Direct Materials 39,500 4,000 Conversion 39.500 2.400 Equivalent units of production 43,500 41,900 Costs per EUP Costs of beginning work in process Costs incurred this period Direct Materials $ 25,300 609,800 Conversion $ 2.955 223,305 Total costs $ 635,100 $ 226,260 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 3.500 40,000 39,500 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 IS 28.255.00 Costs incurred this period Total costs to account for 3 28.255.00 Total costs accounted for D erence due to rounding costlunit $ 0.00 Unit Reconciliation Units to account for Beginning work in process Units started this period 40.000 Total units to account for 43,500 Total units accounted for Completed and transferred out 30,500 Ending work in process Total units accounted for Equivalent Units of Production (EUP) Weighted Average Method Materials EUP Materials EUP Conversion 30,500 4.000 43.500 100% 0096 1 Units completed and transferred out Units of ending work in process Equivalent units of production Cost per EUP 80% 43.500 Materials Conversion Das EUP Total costs -Equivalent units of production Cost per equivalent unit of production Cost Assignment and Reconciliation Costs transferred out Direct materials Cost per Total cost Conversion Total transferred out EUP Total cost Costs of ending work in process Direct materials Conversion Total ending work in process Total costs accounted for