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Use the following information for the Exercises below. [The following information applies to the questions displayed below.] 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. Conversion Equivalent Units of Production Units transferred out Units of ending work in process Equivalent units of production Direct Materials 38,500 EUP 3,000 EUP 41,500 EUP 38,500 EUP 1,800 EUP 40,300 EUP Costs per EUP Costs of beginning work in process Costs incurred this period Direct Materials $ 25,350 460,200 $ 485,550 Conversion $ 3,200 254,720 $ 257,920 Total costs 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 2,500 39,000 38,500 3,000 Costs Charged to Production Total costs to account for Total costs accounted for * Difference due to rounding cost/unit Unit Reconciliation Units to account for Total units to account for Total units accounted for Total units accounted for Equivalent Units of Production (EUP)-Weighted Average Method Units % Materials EUP- Materials % Conversion EUP- Conversion Equivalent units of production Cost per EUP Materials Conversion Cost per EUP Materials Conversion Total costs Costs Costs EUP EUP - Equivalent units of production Cost per equivalent unit of production Cost Assignment and Reconciliation Cost per Costs transferred out EUP Total cost EUP Direct materials Conversion Total transferred out Costs of ending work in process EUP Cost per EUP Total cost Direct materials Conversion Total ending work in process Total costs accounted for