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 $ 18,550 2,280 $ 20,830 357,500 Conversion 188,670 546,170 Total costs to account for $ 567,000 Direct materials Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Direct Materials Conversion Percent Percent Units Complete Complete 2,000 100% 20% 32,500 32,000 2,500 100% 60% 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 Direct Materials Units % Added EUP % Added Conversion EUP