Tamar Co. manufactures a single product in one department. All direct materials are added at the beginning of the manufacturing process. Conversion costs are added evenly throughout the process. During May, the company completed and transferred 27,200 units of product to finished goods inventory. Its 4,000 units of beginning work in process consisted of $149,400 of direct materials and $609,608 of conversion costs. It has 2,900 units (100% complete with respect to direct materials and 80% complete with respect to conversion) in process at month-end. During the month, $582,030 of direct material costs and $2,962,312 of conversion costs were charged to production. Beginning work in process consisted of 4,000 units that were 100% complete with respect to direct materials and 40% complete with respect to conversion. Of the 27,200 units completed, 4,000 were from beginning work in process. The remaining 23,200 were units started and completed during May. Assume that Tamar uses the FIFO method to account for its process costing system. 1. Prepare the companys process cost summary for May using the FIFO method. (Round "Cost per EUP" to 2 decimal places.)