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.

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Equivalent units of production (EUP) - FIFO method Units % Materials EUP-Materials % Conversion EUP-Conversion Total Cost per EUP Materials Conversion Costs Costs EUP EUP 0 0 EUP Cost per EUP Total cost Total costs - Equivalent units of production Cost per EUP (rounded to 2 decimals) Cost assignment and reconciliation Costs transferred out Cost of beginning work in process Cost to complete beginning work in process Direct materials Conversion Total cost to complete beginning work in process Costs of units started and completed this period EUP Total cost Direct materials Cost per EUP S 0.00 S 0.00 Conversion Total costs started and completed this period Total cost of work finished this period Costs of ending work in process $ 0.00 EUP Total cost Cost per EUP S 0.00 Direct materials Conversion S 0.00