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 goods in process inventory is 20% complete with respect to direct labor and overhead. Equivalent units of production Weighted average method Direct Materials Direct Labor Factory Overhead Units transferred out 32,000 32,000 32,000 Units of ending goods in process 2,500 1,500 1,500 Equivalent units of production 34,500 33,500 33,500 Costs Direct Materials Direct Labor Factory Overhead Costs of beginning goods in process $ 18,550 $ 760 $ 1,520 Costs incurred this period 357,500 62,890 125,780 Total costs $ 376,050 $ 63,650 $ 127,300 Units in beginning goods in process (all completed during July) 2,000 Units started this period 32,500 Units completed and transferred out 32,000 Units in ending goods in process 2,500 Prepare its process cost summary using the FIFO method. (Round "Cost per EUP" to 2 decimal places.)