A company operates a process costing plant. Details of process 2 for period 1 are as follows:

During the period 8250 units were received from the previous process at a valve $ 453,750, Labour and overheads were $ 350,060 and Material introduce was $24,750.

At the end of the period the closing work in process was 1600 units which were 100% complete in respect of materials and 60% complete in respect of labour and overheads. The balance of units was transferred to Finished goods.

There was no opening WIP or process losses.

Calculate the cost per EU, and the value of finished goods and Closing WIP