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Incheon Corporation manufactures a popular model of premium wireless headphones in a suburb of Busan, South Korea. The production process goes through two departments: manufacturing

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Incheon Corporation manufactures a popular model of premium wireless headphones in a suburb of Busan, South Korea. The production process goes through two departments: manufacturing and quality control. The following information (in thousands of South Korean currency, the won) pertains to the quality control department for the month of August. 6,000 units 68,400 won (100% complete) Work-in-Process Inventory, August 1 Transferred-in costs Costs added in August Direct materials Conversion 26,420 won (100% complete) 30,080 won (80% complete) During the month of August, 15.000 units were transferred in from the manufacturing department at the cost of 143,700 won, and the quality control department added costs of 204,140 won, as follows: Direct materials Conversion 93,640 won 110,500 won During the month, 18,000 units were completed and transferred to the warehouse. At August 31, the completion percentage of Work-in-Process was as follows: Direct materials Conversion 90% 60% Required 1. Prepare the production cost report of the quality control department for the month of August using weighted-average process costing. (Round "Cost per EU" answers to 2 decimal places.)

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