That's Refreshing makes sports drinks for active people using the process cost system. Below are the cost and production data from the Mixing Department for July. The beginning inventory on the first of July was 100% complete as to materials and 15% as to conversions costs. Units Materials Costs Conversion Costs Inventory, July 1st. 54,000 $12,150.00 $16,480.00 Placed in production in July 139,000 $33,740.00 $45,276.00 Invetory, July 31st. 69,000 The inventory on July 31st was 100% completed for materials and 38% completed as to conversions costs. Prepare a production report using the FIFO Method. (Round your answers to two decimal places when needed and use rounded answers for all future calculations). That's Refreshing Equivalent Units Whole Units Transferred In Direct Material Conversion Costs UNITS Units to account for: Beginning work-in-process Materials Received Total units to account for Units to be assigned costs: Beginning WIP Started and Completed Transferred out Ending work-in-process Total units assigned costs That's Refreshing Transferred Direct In Materials COSTS Conversion Costs Total Costs Costs per Equivalent Unit of Production: Total costs for the month Total Equivalent Units Costs per EUP Costs Assigned to Product: Beginning WIP Cost for the month Total Costs allocated to units: Beginning WIP Cost to complete WIP Started and completed units Transferred out Ending WIP Total Costs Assigned