Required information Use the following information for the Exercises below 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. Direct Materials 36,000 EUP 3,500 EUP 39,500 EUP Equivalent Units of Production Units transferred out Units of ending work in process Equivalent units of production 36,000 EUP 2,100 EUP 38,100 EUP Direct Materials Conversion $ 29,950 3,540 Costs per EUP Costs of beginning work in process Costs incurred this period Total costs 412,450 221,250 $442,400 224,790 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 3,000 36,500 36,000 3,500