The following data reports on the July production activities of the Molding department at Ash Company. Beginning work in process Direct materials Conversion Direct materials Costs added this period Conversion Total costs to account for $ 33,700 4,440 $ 38,140 563,200 333,000 896,200 $ 934,340 Direct Materials Conversion Percent Percent Units Complete Beginning work in process inventory 3,000 100% Complete. 20% Units started this period 44,000 Completed and transferred out 43,500 Ending work in process inventory 3,500 100% 60% Prepare a production cost report using the FIFO method. (Round "Cost per EUP" to 2 decimal places.)