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 Direct Conversion Equivalent Units of Production Units transferred out Units of ending work in process Equivalent units of production Materials 33,000 EUP 3, 500 EUP 36, 500 EUP 33,000 EUP 2,100 EUP 35,100 EUP Direct Materials Conversion $ 28,450 3,180 Costs per EUP Costs of beginning work in process Costs incurred this period Total costs 358,450 182,850 $ 386, 900 186,030 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 3,000 33,500 33,000 3,500 Prepare its process cost summary using the weighted-average method. (Round "Cost per EUP" to 2 decimal places.)