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. Conversion Equivalent Units of Production Units transferred out Units of ending work in process Equivalent units of production Direct Materials 36,000 EUP 3,500 EUP 39,500 EUP 36,000 EUP 2,100 EUP 38,100 EUP Costs per EUP Costs of beginning work in process Costs incurred this period Total costs Direct Materials $ 29,950 412,450 $ 442,400 Conversion $ 3,540 221, 250 $ 224,790 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 3,000 36,500 36,000 3,500