The following data reports on the July production activities of the Molding department at Ash Company.

Beginning work in process

Direct materials $ $37,650$

Conversion $4,620$ $ $42,270$

Costs added this period

Direct materials $480,000$

Conversion $271,920751,920$

Total costs to account for $ $794,190$

Units Direct Materials Conversion

Percent Complete Percent Complete

Beginning work in process inventory $3,500100\%20\%$

Units started this period $40,000$

Completed and transferred out $39,500$

Ending work in process inventory $4,000100\%60\%$

Prepare a production cost report using the FIFO method.

Note: Round "Cost per EUP" to $2$ decimal places.