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 Equivalent Units of Production Units transferred out Units of ending work in process Equivalent units of production Direct Materials Conversion 38,500 EUP 38,500 EUR 3,000 EUP 1,800 EUP 41, 500 EUP 40, 300 EUP Costs per EUP Costs of beginning work in process Costs incurred this period Total costs Direct Materials $ 25, 350 460,200 $485,550 Conversion 3,200 254, 720 $257,920 Unit in beginning work in proces (all completed during July Units started this period Units completed and transferred out Unitsin ending work in process 2,500 39,000 35,500 3,000 Prepare its process cost summary using the FIFO method. (Round "Cost per EUP" to 2 decimal places.) $ 28,550,00 714,920.00 $ 743,470.00 0.00 Costs Charged to Production Cost of beginning work in process Costs incurred this period Total costs to account for Total costs accounted for * Difference due to rounding cost/unit Unit reconciliation Units to account for Beginning work in process Units started this period Total units to account for Total units accounted for Completed and transferred out Ending work in process 2,500 39.000 41,500 38,500 3.000 Units Materials EUP Materials % Conversion EUP Conversion 38,500 100% 38,500 100% 100% 100% 60% 100% 3,000 41.500 3,000 41,500 Materials 1,800 1,800 Conversion Units of beginning work in process Units started and completed Units of ending work in process Total Cost per EUP Cost of beginning work in process 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 Costs Costi EUP EUP 0 EUP Cost per EUP Total cost Ta EUP Total cost Cost per EUP $ 0.00 $ 0,00 WUSLUCI W WUEN PLUS 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 penod 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 $ 0.00 EUP Total cost Cost per EUP 0.00 S 0.00