Percentage of completion
DM	CC
BWIP	150 units	10%	30%
EWIP	200 units	80%	40%

In the current period, 290 units started and 240 units completed.

Costs incurred: DM $320; CC $250

Costs in BWIP: $210 ($80 for DM and $130 for CC)

Based on the above data, compute the cost per EU for DM using WA method.