Required information [The following information applies to the questions displayed below.] The following data reports on the July production activities of the Molding department at Ash Company. Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $13,450 1,860 $15,310 440,800 238,080 678,880 $694,190 Direct Materials Conversion Units Percent Complete Percent Complete Beginning work in process inventory 1,500 100% 20% Units started this period 38,000 Completed and transferred out 37,500 Ending work in process inventory 2,000 100% 60% Prepare a production cost report using the FIFO method. Note: Round "Cost per EUP" to 2 decimal places