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 Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory $ 40,350 5,250 574,050 342,750 Units Prepare a production cost report using the FIFO method. Note: Round "Cost per EUP" to 2 decimal places. 3,500 44,500 44,000 4,000 $ 45,600 916,800 $ 962,400 Direct Materials Percent Complete 100% 100% Conversion Percent Complete 20% 60%