[The following information applies to the questions displayed below.] The following partially completed process cost summary describes the July production activities of the Molding department at Ashad Company. Its production output is sent to the next department. All direct materials are added to products when processing begins. Beginning work in process inventory is 20% complete with respect to conversion. Conversion Equivalent Units of Production Units transferred out Units of ending work in process Equivalent units of production Direct Materials 35, 500 EUP 3,000 EUP 38,500 EUP 35,500 EUP 1,800 EUP 37, 300 EUP Costs per EUP Costs of beginning work in process Costs incurred this period Total costs Direct Materials $ 24,150 403, 200 $ 427,350 Conversion $ 2,900 213, 440 $ 216, 340 Units in beginning work in process (all completed during July) Units started this period Units completed and transferred out Units in ending work in process 2,500 36,000 35,500 3,000 Prepare its process cost summary using the FIFO method. (Round "Cost per EUP" to 2 decimal places. Costs Charged to Production $ 0.00 Total costs to account for Total costs accounted for * Difference due to rounding cost/unit Unit reconciliation Units to account for $ 0.00 Total units to account for Total units accounted for Total units accounted for Equivalent units of production (EUP) - FIFO method Units % Materials EUP- Materials % Conversion EUP- Conversion Total Cost per EUP Materials Conversion Costs Costs EUP EUP 0 0 EUP Cost per EUP Total cost Total costs - Equivalent units of production Cost per EUP (rounded to 2 decimals) Cost assignment and reconciliation Costs transferred out Cost of beginning work in process Cost to complete beginning work in process Direct materials Conversion Total cost to complete beginning work in process Costs of units started and completed this period Direct materials Conversion Total costs started and completed this period Total cost of work finished this period Costs of ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for EUP Total cost Cost per EUP $ 0.00 $ 0.00 EA 0.00 EUP Total cost Cost per EUP $ 0.00 $ 0.00