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The following partially completed process cost summary describes the July production activities of the Molding department at Ashad Company. Its production output is sent to the next department. All direct materials are added to products when processing begins. Beginning work in process inventory is $20\%$ complete with respect to conversion.

$\backslash$table$[[,$Direct,Conversion$],[$Equivalent Units of Production,Materials,$44,000$ EUP$],[$Units transferred out,$44,000$ EUP,$44,000$ EUP$],[$Units of ending work in process,$4,000$ EUP,$2,400$ EUP$],[$Equivalent units of production,$(),]]$