11)

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 (weighted-average method)	Direct Materials	Conversion
Units transferred out	42,500		42,500
Units of ending work in process	4,600		2,760
Equivalent units of production	47,100		45,260

Costs per EUP	Direct Materials	Conversion
Costs of beginning work in process	$	28,000	$	3,225
Costs incurred this period		567,500		283,170
Total costs	$	595,500	$	286,395

Units in beginning work in process (all completed during July)	4,100
Units started this period	43,000
Units completed and transferred out	42,500
Units in ending work in process	4,600

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