A company's first production process, Blending. reports the following for July.

$\backslash$table$[[,,\backslash$table$[[$Direct$],[$Materials$]],$Conversion$],[,$Units,Percent Complete,Percent Complete$],[$Beginning work in process inventory,$349,1005,265],[$Units started this period,$3,999,,],[$Completed and transferred out,$3,949,,],[$Ending work in process inventory,$390,1005,605],[$Beginning work in process,,,$],[$Direct naterials $$1,440,,,],[$Conversion $281,$$$1,721,,],[$Costs added this period,,,$],[$Direct materials $53,865,,,],[$Conversion $,24,636,78,501,,],[$Total costs to account for,$$80,222,,]]$

Prepare a production cost report using the FIFO method.

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