The following data reports on the July production activities of the Molding department at Ash Company. Beginning work in process Direct materials $ 32,950 Conversion 4,260 $ 37,210 Costs added this period Direct materials 531,250 Conversion 308,850 840, 100 Total costs to account for $ 877,310 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 3,000 42,500 42,000 3,500 100% 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 Conversion Units % Complete EUP % Complete EUP Equivalent units of production Cost per EUP Direct Materials Conversion Costs EUP Costs EUP EUP Cost per EUP Total cost Total costs - Equivalent units of production Cost per equivalent unit of production 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