Tamar Co$.$ manufactures a single product in one department. All direct materials are

added at the beginning of the manufacturing process. Direct labor and overhead are

added evenly throughout the process. The company uses monthly reporting periods for

its weighted$-$average process cost accounting. During May, the company completed and

transferred $22,200$ units of product to finished goods inventory. Its $3,000$ units of

beginning goods in process consisted of $$19,800$ of direct materials, $$123,300$ of direct

labor, and $$98,640$ of factory overhead. It has $2,400$ units complete with respect

to direct materials and $80\%$ complete with respect to direct labor and overhead$)$ in

process at month$-$end. After entries to record direct materials, direct labor, and overhead

for May, the company's Goods in Process Inventory account follows.

Beginning goods in process consisted of $3,000$ units that were $100\%$ complete with

respect to direct materials and $40\%$ complete with respect to direct labor and

overhead.

Of the $22,200$ units completed, $3,000$ were from beginning goods in process. The

remaining $19,200$ were units started and completed during May.

Assume that Tamar uses the FIFO method to account for its process costing system. Prepare the company's process cost summary for May using the FIFO method. $($Round "Cost per EUP" to $2$ decimal places.$)$