Required information The following information applies to the questions displayed below.] 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 Units transferred out Units of ending work in process Equivalent units of production Direct Materials 35, 500 EUP 3,088 EUP 38,500 EUP Conversion 35,500 EUP 1,800 EUP 37, 300 EUP Direct ts per EUP Costs of beginning work in process Costs incurred this period Total costs Materials Conversion $ 24,15e 2,900 213,446e $ 427,350 216,340 403, 200 Units in beginning work in process (all completed during July) Units started this period Units completed and transferred out Units in ending work in process 2,508 36,000 35,500 3,000 Prepare its process cost summary using the FIFO method. (Round "Cost per EUP" to 2 decimal places.)