The following data reports on the July production activities of the Molding department at Ash Company $ 13,450 1,860 $ 15,310 Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 440,800 238,080 678,880 $ 694,190 Direct Materials Percent Complete 100% Conversion Percent Complete 20% Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Units 1,500 38,000 37,500 2,000 100% sebe Unit reconciliation Units to account for Total units to account for Units accounted for Total units accounted for Equivalent units of production (EUP) - FIFO method Direct Materials % Added EUP Conversion % Added EUP Units Equivalent Units of Production Cost per EUP Direct Materials Conversion + Equivalent units of production Cost per EUP (rounded to 2 decimals) Cost assignment EUP Cost per EUP Total cost Beginning work in process To complete beginning work in process Direct materials Conversion EUP Cost per EUP Total cost Started and completed Direct materials Conversion EUP Cost per EUP Total cost Completed and transferred out Ending work in process Direct materials Conversion Direct materials Conversion Total costs accounted for