Required information The following information applies to the questions displayed below] Tamar Co. manufactures a single product in one department. All direct materials are added at the beginning of the manufacturing process. Conversion costs are added evenly throughout the process. During May, the company completed and transferred 29,200 units of product to finished goods inventory. Its 4,400 units of beginning work in process consisted of $81,670 of direct materials and $759,792 of conversion costs. It has 3100 units (100% complete with respect to direct materials and 80% complete with respect to conversion) in process at month-end. During the month, $661,230 of direct material costs and $3,168,528 of conversion costs were charged to production. Beginning work in process consisted of 4,400 units that were 100% complete with respect to direct materials and 40% complete with respect to conversion. . Of the 29,200 units completed, 4,400 were from beginning work in process. The remaining 24,800 were units started and completed during May. Assume that Tamar uses the FIFO method to account for its process costing system. 1. Prepare the company's process cost summary for May using the FIFO method. (Round "Cost per EUP" to 2 decimal places.)