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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 Equivalent Units of Production Units transferred out Units of ending work in process Equivalent units of production Direct Materials 44,000 EUP 4,000 EUP 48,000 EUP Conversion 44,000 EUP 2,400 EUP 46,400 EUP Costs per EUP Costs of beginning work in process Costs incurred this period Total costs Direct Materials $ 40,350 574,050 $ 614,400 Conversion $5,250 342,750 $ 340,000 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 3,500 44,500 44,000 4.000 Answer is not complete. S40,500 00 X 574 050 0083 $ 614,550.00 529,920 00 $ 84 630 00 Costs Charged to Production Costs of beginning work in process Costs incurred this period Total costs to account for Total costs accounted for "Difference due to rounding costunut Unit Reconciliation Units to account for Units started this period Beginning work in process Total units to account for Total units accounted for 44,500 40,350 84 850 Total units accounted for Equivalent Units of Production (EUP). Weighted Average Method Conversion 100% 60% Equivalent Units of Production (EUP)-Weighted Average Method EUP Units Materials Materials Units completed and transferred out 44,000 100% 44,000 Units of ending work in process 4,000 100% 4,000 Equivalent units of production 48.000 48,000 Cost per EUP Materials Cost of beginning work in process $ 40,350 Costs incurred this period 574,050 Total costs Costs $ 614.400 - Equivalent units of production EUP 162.000 Cost per equivalent unit of production 5 3.79 Cost Assignment and Reconciliation Cost per Costs transferred out EUP Total cost EUP Direct materials 44.000 s 3.79 $ 100,780.00 Conversion 44,000 $ 7.50 330,000.00 Total transferred out Cost per Costs of ending work in process EUP EUP Total cost Direct materials 4.000 3.70 15, 16000 EUP Conversion 44,000 2.400 46,400 Conversion $ 5,250 342.750 $ 348,000 46,400 5 7.50 Costs EUP $496,700 00 342.750 348 000 Costs S S 574,050 614 400 162,000 3.79 Costs EUP EUP Costs incurred this period Total costs - Equivalent units of production Cost per equivalent unit of production Cost Assignment and Reconciliation Costs transferred out Direct materials Conversion 46,400 7.50 S $ EUP Cost per Total cost EUP 44,000 $ 3.79 5166,760.00 44,000 $ 750 330.000 00 Total transferred out S496,760.00 Costs of ending work in process EUP Cost per EUP Total cost S 3.79 4,000 2,400 15.160.00 18,000.00 $ 7.50 Direct materials Conversion Total ending work in process Total costs accounted for 33,160,00 $529,920.00