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 38,500 38,500 Units of ending work in process 3,800 2,280 Equivalent units of production 42,300 40,780 Costs per EUP Direct Materials Conversion Costs of beginning work in process $ 24,400 $ 2,865 Costs incurred this period 521,270 217,347 Total costs $ 545,670 $ 220,212

Units in beginning work in process (all completed during July)	3,300
Units started this period	39,000
Units completed and transferred out	38,500
Units in ending work in process	3,800
Prepare its process cost summary using the weighted-average method. (Round "Cost per EUP" to 2 decimal places.)