Required information [The following information applies to the questions displayed belowj 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 Direct Conversion Equivalent Units of Production Units transferred out Units of ending work in process Equivalent units of production Materials 36,500 EUP 4,000 EUP 40,500 EUP 36, 500 EUP 2,400 EUP 38,900 EUP Direct Costs per EUP Costs of beginning work in process Costs incurred this period Total costs Materials Conversion $ 35,850 4,200 229,200 457,650 233,400 421,800 Units in beginning work in process (all completed during July) Units started this period Units completed and transferred out Units in ending work in process 3,500 37,000 36,500 4,000