Zia Company makes flowerpots from recycled plastic in two departments, Molding and Packaging. Zia uses the weighted average method, and units completed in the Molding department are transferred to the Packaging department. Production unit information for the Molding department follows.

Molding$$Direct Materials Units Percent Complete

Beginning work in process inventory $3,70070\%$

Units started this period $26,500$

Ending work in process inventory $3,00080\%$

Production cost information for the Molding department for the same period follows.

Beginning work in process inventory $($direct materials$)$ $ $2,900$

Direct materials added this period $53,340$

Using the weighted average method, assign direct materials costs to the Molding department$$s output$$specifically$,$ the units transferred out to the Packaging department and the units that remain in work in process in the Molding department at month$-$end.

Note: Round "Cost per EUP" to $2$ decimal places.