The following partially completed process cost summary describes the July production activities of the Molding department at Ashad Company. Its production output is sent to the next department. 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		43,500	EUP		43,500	EUP
Units of ending work in process		3,500	EUP		2,100	EUP
Equivalent units of production		47,000	EUP		45,600	EUP

Costs per EUP	Direct Materials				Conversion
Costs of beginning work in process		$	33,700			$	4,440
Costs incurred this period			563,200				333,000
Total costs		$	596,900			$	337,440

Units in beginning work in process (all completed during July)	3,000
Units started this period	44,000
Units completed and transferred out	43,500
Units in ending work in process	3,500

Exercise 16-13A FIFO: Completing a process cost summary LO C3 C4

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