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 $ 39,750 Conversion 4,480 $ 44, 15e Costs added this period Direct materials 376,850 Conversion 197,450 573, see Total costs to account for $ 617,650 Direct Materials Percent Complete 100% Conversion Percent Complete 2ex Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Units 4,000 34,500 34,00 4,5ee 100% 60% Prepare a production cost report using the FIFO method. (Round "Cost per EUP" to 2 decimal places.) Unit reconciliation Units to account for Total units to account for Units accounted for Total units accounted for Equivalent units of production (EUP) - FIFO method Direct Materials % Added EUP Conversion % Added EUP Units Equivalent Units of Production Cost per EUP Direct Materials Conversion - Equivalent units of production Cost per EUP (rounded to 2 decimals) Cost assignment 0 0 EUP Cost per EUP Total cost Beginning work in process To complete beginning work in process Direct materials Conversion EUP Total cost Started and completed Direct materials Conversion Cost per EUP S 0.00 S 0.00 0.00 EUP Total cost Completed and transferred out Ending work in process Direct materials Conversion Cost per EUP S 0.00 S 0.00 ul Total costs accounted for