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. Direct Materials 35,000 EUP 2,500 EUP 37,500 EUP Conversion 35,000 EUP 1,500 EUP 36,500 EUP Equivalent Units of Production Units transferred out Units of ending work in process Equivalent units of production Direct Costs per EUP Costs of beginning work in process Costs incurred this period Total costs Materials Conversion $ 18,450 2,280 205,776 $412,500 $ 208,050 394,05 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 2,000 35,500 35,000 2,500