The following partially completed process cost summary describes the May production activities of Raman Company. Its production output is sent to its warehouse for shipping. Prepare its process cost summary using the weighted-averagemethod.

Direct Materials Labor Overhead Direct Factory Equivalent Units of Production Units transferred out Unlts of ending goods In process Equivalent units of production 128,000 28,000 128,000 .10,000 6,000 6,000 138.000 134000 34000 Direct Materials Labor Overhead Direct Factory Costs per EUP Costs of beginning goods In process. Costs Incurred this pertod Total costs 37,100 1,520 $ 3,040 715,000 125.780 251560 $752,100 $127300 $25460 Unlts In beginning goods in process Unlts started this period Unlts completed and transferred out .. . Units in ending goods in process . .. . . 30,000 . . 28,000 10,000 .. .