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		36,500	EUP		36,500	EUP
Units of ending work in process		4,000	EUP		2,400	EUP
Equivalent units of production		40,500	EUP		38,900	EUP

Costs per EUP	Direct Materials				Conversion
Costs of beginning work in process		$	35,850			$	4,200
Costs incurred this period			421,800				229,200
Total costs		$	457,650			$	233,400

Units in beginning work in process (all completed during July)	3,500
Units started this period	37,000
Units completed and transferred out	36,500
Units in ending work in process	4,000

Exercise 16-12 Weighted average: Completing a process cost summary LO C3

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