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 $ 18,450 2,280 $ 20,730 394,050 205,770 599,820 $ 620,550 Direct Materials Conversion Percent Units Complete Percent Complete Beginning work in process inventory 2,000 100% 20% Units started this period 35,500 Completed and transferred out 35,000 Ending work in process inventory 2,500 100% 60% Equivalent Units of Production (EUP) Completed and transferred out Ending work in process Equivalent units of production Cost per EUP Total costs Equivalent units of production Cost per equivalent unit of production Cost Assignment Completed and transferred out Direct materials Conversion Total completed and transferred out Ending work in process Direct materials Conversion Total ending work in process Total costs accounted for Direct Materials Units % Complete 35,000 100% 2,500 100% 37,500 Costs EUP Conversion EUP % Complete EUP 35,000 100% 2,500 60% 37,500 Direct Materials EUP Cost per EUP Total cost EUP Cost per EUP Total cost 0.00 $ 0.00 Conversion Costs EUP 0 0 Prepare a production cost report using the FIFO method. Note: 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) Direct Materials Conversion Units % Added EUP % Added EUP Direct Materials 0 Conversion 0 Cost assignment Beginning work in process To complete beginning work in process Direct materials Conversion Started and completed Direct materials Conversion Completed and transferred out Ending work in process Direct materials Conversion Total costs accounted for EUP Cost per EUP Total cost EUP Cost per EUP 0.00 Total cost $ 0.00 $ 0.00 EUP Cost per EUP 0.00 Total cost $ 0.00