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. Ending work in process inventory is 60% complete with respect to conversion.

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. Ending work in process inventory is 60% complete with respect to conversion Direct Equivalent Units of Production Units transferred out MaterialsConversion 34,000 2,900 34,000 1,740 Units of ending work in process Equivalent units of production 36,900 35,740 Direct Costs per EUP Costs of beginning work in process Costs incurred this period Materials Is Conversion $20,350 2,460 190,536 422,450 Total costs $442,800 $ 192,996 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 2,400 34,500 34,000 2,900