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		34,500	EUP		34,500	EUP
Units of ending work in process		2,000	EUP		1,200	EUP
Equivalent units of production		36,500	EUP		35,700	EUP

Costs per EUP	Direct Materials				Conversion
Costs of beginning work in process		$	12,850			$	1,680
Costs incurred this period			385,000				198,240
Total costs		$	397,850			$	199,920

Units in beginning work in process (all completed during July)	1,500
Units started this period	35,000
Units completed and transferred out	34,500
Units in ending work in process	2,000

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