Prepare the Cutting department's process cost summary for October using the weighted-average method. (Round "Cost per EUP" to 2 decimal places.) Total costs to account for: $ 0 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 Units % Materials EUP- Materials % Conversion EUP- Conversion Total units Cost per equivalent unit of production Total costs + Equivalent units of production Cost per equivalent unit of production Total costs accounted for: Cost of units transferred out: Direct materials Conversion Total costs transferred out Costs of ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for Costs EUP Materials EUP Cost per EUP Total cost Conversion Costs EUP 0 0 EUP Cost per EUP Total cost $ 0.00 $ 0 $ 0.00 0