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 $ 29,950 3,540 $ 33,490 412,450 221,250 633,700 $ 667,190 Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Direct Materials Conversion Percent Units Complete Percent Complete 3,000 100% 20% 36,500 36,000 3,500 100% 60% Prepare a production cost report using the FIFO method. Note: Round "Cost per EUP" to 2 decimal places. Unit reconciliation Units to account for Beginning work in process 3,000 Units started this period 36,500 Total units to account for 39,500 Units accounted for Beginning work in process Units started and completed Ending work in process Total units accounted for Equivalent units of production (EUP) - FIFO method Beginning work in process Started and completed Ending work in process 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 3,000 33,000 3,500 39,500 Direct Materials Conversion Units % Added EUP % Added EUP 3,000 0% 0 33,000 100% 3,500 100% 39,500 Direct Materials EUP Cost per EUP Total cost 0 Started and completed Direct materials Conversion EUP Cost per EUP $ Total cost 0.00 $ 0.00 Completed and transferred out S 0.00 Ending work in process EUP Cost per EUP Total cost Direct materials $ 0.00 Conversion $ 0.00 Total costs accounted for Conversion 0