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 24,000 units of product to finished goods inventory. Its 3,200 units of beginning goods in process consisted of $19,700 of direct materials, $175,300 of direct labor, and $140,240 of factory overhead. It has 3,000 units (100% 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. Prepare the company's process cost summary for May using the weighted-average method. (Round "Cost per EUR" to 2 decimal places.)