[The following information applies to the questions displayed below] The following partially completed process cost summary describes the July production activities of Ashad Company. Its production output is sent to its warehouse for shipping. All direct materials are added to products when processing begins. Beginning work in process inventory is 20% complete with respect to conversion. Conversion Units transferred out Units of ending work in process Equivalent units of production Materials 4,000 EUP 34,000 EUP 4,500 EUP 2,700 EUP 38,500 EUP 36,7ee EUP Direct Costs of beginning work in process Costs incurred this period Total costs Materials Conversi $39,7504,480 376,50197.459 415,80e 281,850 Units in beginning work in process (all completed during July) Units started this period Units completed and transferred out Units in ending work in process 34,500 34,000 4,500