[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.

Equivalent Units of Production	Direct Materials			Conversion
Units transferred out		32,500	EUP		32,500	EUP
Units of ending work in process		3,000	EUP		1,800	EUP
Equivalent units of production		35,500	EUP		34,300	EUP

Costs per EUP	Direct Materials				Conversion
Costs of beginning work in process		$	22,950			$	2,600
Costs incurred this period			349,800				175,760
Total costs		$	372,750			$	178,360

Units in beginning work in process (all completed during July)	2,500
Units started this period	33,000
Units completed and transferred out	32,500
Units in ending work in process	3,000

Prepare its process cost summary using the weighted-average method. (Round "Cost per EUP" to 2 decimal places.)