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 $ 18,450 2,280 $ 20,730 394,050 205,770 599,820 Total costs to account for $ 620,550 Direct Materials Conversion Percent Percent Units Complete Beginning work in process inventory 2,000 100% Complete 20% Units started this period 35,500 Completed and transferred out 35,000 Ending work in process inventory 2,500 100% 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 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 Started and completed Direct materials Conversion Direct Materials Conversion Units % Added EUP % Added EUP Direct Materials EUP Cost per EUP Total cost EUP Cost per EUP Total cost $ 0.00 $ 0.00 0 Completed and transferred out $ 0.00 Ending work in process EUP Cost per EUP Total cost Direct materials $ 0.00 Conversion $ 0.00 Total costs accounted for Conversion