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 Materials Conversion Equivalent Units of Production Units transferred out 40,000 4,100 40,000 2,460 Units of ending work in process Equivalent units of production 44,100 42,460 Direct Materials Conversion Costs per EUP Costs of beginning work in process Costs incurred this period $ 25,750 S3,000 459,350251,760 Total costs $ 485,100 254,760 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 3,600 40,500 40,000 4,100