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	6,000	units
Transferred-in costs	86,950	won (100% complete)
Costs added in July
Direct materials	31,705	won (100% complete)
Conversion	41,840	won (80% complete)

During the month of July, 15,000 units were transferred in from the assembly department at the cost of 147,200 won, and the testing department added costs of 208,200 won, as follows:

Direct materials	95,600	won
Conversion	112,600	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	90	%
Conversion	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.)