The following data reports on the July production activities of the Molding department at Ash Company $123,450 1,860 $ 15,319 Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 440, 800 238,888 678,888 $ 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% 60% Unit Reconciliation Units to account for Total units to account for Units accounted for Total units accounted for Equivalent Units of Production (EUP) Direct Materials % Complete EUP Conversion Complete EUP Units Equivalent units of production Cost per EUP Direct Materials Conversion Total costs - Equivalent units of production Cost per equivalent unit of production Costs EUP Costs EUP EUP Cost per EUP Total cost Cost Assignment Completed and transferred out Direct materials Conversion Total completed and transferred out Ending work in process Direct materials Conversion Total ending work in process Total costs accounted for EUP Cost per EUP Total cost