The following data reports on the July production activities of the Molding department at Ash Company.

Beginning work in process
Direct materials	$ 41,850
Conversion	4,880	$ 46,730
Costs added this period
Direct materials	431,250
Conversion	237,290	668,540
Total costs to account for		$ 715,270

	Units	Direct Materials	Conversion
		Percent Complete	Percent Complete
Beginning work in process inventory	4,000	100%	20%
Units started this period	37,500
Completed and transferred out	37,000
Ending work in process inventory	4,500	100%	60%