9) 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 Direct Materials Conversion Units transferred out 33,000 33,000 Units of ending work in process 2,700 1,620 Equivalent units of production 35,700 34,620 Costs per EUP Direct Materials Conversion Costs of beginning work in process $ 19,450 $ 2,370 Costs incurred this period 426,800 198,426 Total costs $ 446,250 $ 200,796 Units in beginning work in process (all completed during July) 2,200 Units started this period 33,500 Units completed and transferred out 33,000 Units in ending work in process 2,700 Prepare its process cost summary using the weighted-average method. (Round “Cost per EUP” to 2 decimal places.)