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 costunit 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 Equivalent units of production Cost per EUP Materials Conversion Costs Costs EUP EUP Total costs - Equivalent units of production Cost per EUP (rounded to 2 decimals) Cost assignment and reconciliation 0 0 Costs transferred out Cost per EUP EUP Total cost 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 EUP Cost per EUP Total cost S S 0.00 0.00 Direct materials Conversion Total costs started and completed this period Total cost of work finished this period $ 0.00 Cost per Costs of ending work in process EUP Total cost $ EUP 0.00 0.00 $ Direct materials Conversion Total cost of ending work in process Total costs accounted for 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 costunit 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 Equivalent units of production Cost per EUP Materials Conversion Costs Costs EUP EUP Total costs - Equivalent units of production Cost per EUP (rounded to 2 decimals) Cost assignment and reconciliation 0 0 Costs transferred out Cost per EUP EUP Total cost 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 EUP Cost per EUP Total cost S S 0.00 0.00 Direct materials Conversion Total costs started and completed this period Total cost of work finished this period $ 0.00 Cost per Costs of ending work in process EUP Total cost $ EUP 0.00 0.00 $ Direct materials Conversion Total cost of ending work in process Total costs accounted for