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		40,000	EUP		40,000	EUP
Units of ending work in process		4,500	EUP		2,700	EUP
Equivalent units of production		44,500	EUP		42,700	EUP

Costs per EUP	Direct Materials				Conversion
Costs of beginning work in process		$	43,950			$	5,360
Costs incurred this period			490,050				280,730
Total costs		$	534,000			$	286,090

Units in beginning work in process (all completed during July)	4,000
Units started this period	40,500
Units completed and transferred out	40,000
Units in ending work in process	4,500

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