Answer:
Units Transferred Out $ 663750
Work In Process Ending $ 30440
 Direct Materials Costs  $ 11.5 per EUP   Conversion  Costs$6.2 per  EUP
Explanation:
Ashad Company
Weighted Average Method
Cost Of Production Report
Equivalent Units of Production 
                                                       Direct Materials           Conversion
Units transferred out                       37,500 EUP                 37,500 EUP
<u>Units of ending work in process      2,000 EUP                    1,200 EUP</u>
<u>Equivalent units of production          39,500 EUP                38,700 EUP</u>
Costs Added
                                                     Direct Materials           Conversion
Costs of beginning work in
process                                               $13,450                    $1,860
<u>Costs incurred this period               440,800                      238,080</u>
<u>Total costs                                       $454,250                   $239,940 </u>
<u />
Costs per EUP 
                                                 Direct Materials           Conversion
                                  $454,250/ 39,500 EUP         $239,940/38,700 EUP
                                      =  $ 11.5 per EUP                        = $6.2 per  EUP
Dividing the costs with EUP gives cost per EUP.
Costs Accounted For 
Units Transferred Out $ 663750
Materials = $ 11.5 * 37500=$  431250
Conversion= $ 6.2 * 37500=$ 232500
Total =  $ 663750
Work In Process Ending $ 30440
Materials = $ 11.5 * 2000=$  23000
Conversion= $ 6.2 * 1200=$ 7440
Total = $ 30440
Now adding the costs of Transferred out units and the ending work in process inventory equals the total of the costs added.
 $ 663750+$ 30440 = $454,250 + $239,940 
$ 694190 = $ 694190