The following data reports on the July production activities of the Molding department at Ash Company. Beginning work in process Direct materials Conversion Costs added this period $ 24,150 2,900 $ 27,050 Direct materials Conversion 403,200 213,440 Total costs to account for 616, 640 $ 643,690 Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Direct Materials Percent Units Complete 2,500 100% 36,000 35,500 3,000 100% Conversion Percent Complete 20% 60%