WA EUP; cost per WA EUP

Kahil Mfg$.$ makes skateboards and uses a weighted average process costing system. On May $1,$ the company had boards in process that were $\backslash (70\backslash \%\backslash )$ complete as to material and $\backslash (85\backslash \%\backslash )$ complete as to conversion. During the month, additional boards were started, and boards were still in process $(\backslash (40\backslash \%\backslash )$ complete as to material and $\backslash (60\backslash \%\backslash )$ complete as to conversion$)$ at the end of May.

Cost information for May is as follows:

a$.$ Calculate EUP for each cost component using the weighted average method.

b$.$ Calculate cost per EUP for each cost component.

Note: For Cost per EUP, enter the answer rounded to two digits after the decimal; for example, enter $1\mathrm{.}42$ for $1\mathrm{.}424,$ or $1\mathrm{.}43$ for $1\mathrm{.}425.$