Required information {T be following Information applies to the questions displayed below.) The following partially completed process cost summary describes the July production activities ofthe 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. Direct Equivalent Units of Production Materials Converslon Units transFerred out 34,666 EUP 34,666 EUP Units of ending work in process 4,566 EUP 2,?66 EUP Equivalent units of production 38,566 EUP 36,766 EUP | Direct Costs per EUP Materials Conversion Costs of beginning work in process $ 39,?56 5 4,466 Costs incurred this period 3?6,656 19?,456 Total costs $ 415,866 $ 261,856 ' Units in beginning work in process (all completed during July) 4,666 Units started this period 34,566 Units completed and transferred out 34,666 Units in ending work in process 4,566