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 Materials Conversion 34,000 Units transferred out 34,000 1,740 Units of ending work in process 2,900 Equivalent units of production 36,900 35,740 Direct Costs per EUP Materials Conversion Costs of beginning work in process 20,350 2,460 Costs incurred this period 422,450 190,536 442,800 192,996 Total costs Units in beginning work in process (all completed during July) 2,400 Units started this period 34,500 34,000 Units completed and transferred out Units in ending work in process 2,900