Required information [The following information applies to the questions displayed below.] Sanyo Corporation manufactures a popular model of business calculators in a suburb of Seoul, South Korea. The production process goes through two departments: assembly and testing. The following information (in thousands of South Korean currency, the won) pertains to the testing department for the month of July. Work-in-Process Inventory, July 1 Transferred-in costs Costs added in July Direct materials Conversion 6,000 units 76,350 won (100% complete) 28,685 won (100% complete) 35,120 won (80% complete) During the month of July, 15,000 units were transferred in from the assembly department at the cost of 145,200 won, and the testing department added costs of 205,880 won, as follows: Direct materials Conversion 94,480 won 111,400 won During the month, 18,000 units were completed and transferred to the warehouse. At July 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 testing department for the month of July using weighted-average process costing. (Round "Cost per EU" answers to 2 decimal places.)