Prepare the company's process cost summary for October using the weighted-average method. (Round "Cost per El places.) Total costs to account for: Total costs to account for: Total costs accounted for Difference due to rounding cost/unit Unit reconciliation: Units to account for: Total units to account for Total units accounted for: Total units accounted for Equivalent units of production (EUP)- weighted average method EUP Conversion Units % Materials EUP-Materials % Conversion Total units Cost per equivalent unit of production Materials Conversion Total costs Costs Costs EUP Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total costs accounted for: per Total cost EUP Cost of units transferred out: EUP Direct materials Conversion Total costs transferred out Cost per EUP Costs of ending work in process EUP Total cost Direct materials Conversion Total cost of ending work in process Total costs accounted for Required 1 Required 2 Prepare the journal entry dated October 31 to transfer the cost of the completed units to finished goods inventory View transaction list Journal entry worksheet Record the transfer of goods to finished goods inventory. Note: Enter debits before credits. Date General Journal Debit Credit Oct 31 Record entry Clear entry View general journal Required 1 Required 2