The following data reports on the July production activities of the Molding department at Ash Company. $ 31,450 3,900 $ 35,350 Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 470,050 263,250 733,300 $ 768,650 Direct Materials Percent Complete 100% Conversion Percent Complete 20% Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Units 3,000 39,500 39,000 3,500 100% 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 Direct Materials % Added EUP Conversion % Added EUP Units Equivalent Units of Production Cost per EUP Direct Materials Conversion Costs EUP Costs EUP Total costs = Equivalent units of production Cost per EUP (rounded to 2 decimals) Cost assignment EUP Cost per EUP Total cost EUP Cost per EUP Total cost Beginning work in process To complete beginning work in process Direct materials Conversion Total cost to complete beginning work in process Started and completed Direct materials Conversion Total costs started and completed this period Completed and transferred out Ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for EUP Cost per EUP Total cost