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 \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{8 Answer is not complete. } \\ \hline \multicolumn{2}{|l|}{ Unit reconciliation } & \multirow{10}{*}{\multicolumn{2}{|c|}{ - }} & & \\ \hline \multicolumn{2}{|l|}{ Units to account for } & & & & \\ \hline Beginning work in process & 2,5000 & & & & \\ \hline Units started this period & 43,5000 & & & & \\ \hline Total units to account for & 46,000 & & & & \\ \hline \multirow{2}{*}{\multicolumn{2}{|c|}{ Units accounted for }} & & & & \\ \hline & & & & & \\ \hline Units started and completed & 43,000 & & & & \\ \hline Ending work in process & 3,0000 & & & & \\ \hline Total units accounted for & 46.000 & & & & \\ \hline \multicolumn{6}{|l|}{ Equivalent units of production (EUP) - FIFO method } \\ \hline & & \multicolumn{2}{|c|}{ Direct Materials } & \multicolumn{2}{|c|}{ Conversion } \\ \hline & Units & \%Added & EUP & \% Added & EUP \\ \hline Started and completed & 43,000 & 100% & 43,000 & 100% & 43,000 \\ \hline Ending work in process & 30000 & 100%0 & 3,0000 & 60%0 & 1.8000 \\ \hline Equivalent Units of Production & 46.000 & & 46,000 & & 44,000 \\ \hline Cost per EUP & & & \begin{tabular}{l} Direct \\ Materials \end{tabular} & & Conversion \\ \hline Cost of beghning work in process & & & 27,150 & & 36.150 \\ \hline - Equivalent units of production & & & 552,450 & & 323,390 \\ \hline Cost per EUP (rounded to 2 decimals) & & & 0.05 & & 0.11 \\ \hline \end{tabular}