Beginning work in Materials Conversion Percent Percent Units Complete Complete 350 100% 20% process inventory Units started this 4,000 period Completed and transferred out 3,950 Ending work in process 400 100% 60% inventory Beginning work in process $ Direct materials 1,445 Conversion $ 286 1,731 Costs added this period Direct materials Conversion 54,400 26,780 81,180 Total costs to $ account for 82,911 Prepare a production cost report using the FIFO method. Note: Round "Cost per EUP" to 2 decimal places. Unit reconciliation Units to account for Units accounted for Total units to account for Total units accounted for Equivalent units of production (EUP) - FIFO method Units Direct Materials % Added Conversion EUP % Added EUP Equivalent Units of Production Cost per EUP +Equivalent units of production Cost per EUP (rounded to 2 decimals) Cost Assignment Beginning work in process To complete beginning work in process Direct materials Conversion Started and completed Direct materials Conversion Completed and transferred out Ending work in process Direct materials Conversion Total costs accounted for Direct Materials EUP Cost per EUP Total cost EUP Cost per EUP Total cost $ 0.00 $ 0.00 EUP 55 $ 0 $ 0 Cost per EUP Total cost 0.00 0.00 Conversion 0