Required information [The following information applies to the questions displayed below The following partially completed process cost summary describes the July production activities of Ashad Company Its production output is sent to its warehouse for shipping. All direct materials are added to products when processing begins. Beginning work in process inventory is 20% complete with respect to conversion. Units transferred out Units of ending work in process Equivalent units of production 32,000 EUP 32,000 EUP 2500 EUP1,500 EUP 34,500 EUP 33,500 EUP Direct Costs of beginning work in prooess Costs incurred this period Total costs 18,550 $ 2,280 357 500188 670 s 376,050 190,950 Units in beginning work in prooess (all completed durng Juity) Units started this period Units completed and transferred out Units in ending work in prooess 2,000 32,500 32,000 2,500