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14. So 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. Ending work in process inventory is 60% complete with respect to conversion hodin Prepare its process cost summary using the weighted average method. (Round "Cost per EUP" to 2 decimal places.) 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. Ending work in process inventory is 60% complete with respect to conversion Equ i ne Production Untold work in proce Equivalent of production Prepare its process cost summary using the weighted average method. (Round "Cost per EUP" to 2 decimal places.) Costs Charged to Production Equivalent of Production UP-Weighted Average Unite ale Eur. Materiales Conversion Coupe 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. Ending work in process inventory is 60% complete with respect to conversion. Equivalent Units of Production Units transferred out Units of ending work in process Direct Materials 32,000 2,500 Conversion 32,000 1,500 Equivalent units of production 34,500 33,500 Costs per EUP Costs of beginning work in process Costs incurred this period Direct Materials $ 18,550 357,500 Conversion $ 2,280 188,670 Total costs $ 376,050 $ 190,950 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 2,000 32,500 32,000 2,500 Prepare its process cost summary using the weighted average method. (Round "Cost per EUP" to 2 decimal places.) Costs Charged to Production $ 0.00 Total costs to account for Total costs accounted for "Difference due to rounding cost/unit Unit Reconciliation Units to account for $ 0.00 Total units to account for Total units accounted for Total units accounted for Equivalent Units of Production (EUP)-Weighted Average Method Units % Materials EUP-Materials % Conversion EUP- Conversion Equivalent units of production Cost per EUP Materials Conversion Costs EUP Costs Costa EUP + Equivalent units of production Cost per equivalent unit of production Cost Assignment and Reconciliation 0 Costs transferred out EUP Cost per EUP Total cost Direct materials Conversion Total transferred out Costs of ending work in process EUP Total cost Direct materials Cost per EUP $ 0.00 $ 0.00 Conversion Total ending work in process Total costs accounted for