3 Required Information [The following information applies to the questions displayed below.] Part 3 of 3 Victory Company uses weighted average process costing. The company has two production processes. Conversion cost Is added evenly throughout each process. Direct materials are added at the beginning of the first process. Additional Information for the first process follows. Direct Materials Percent Complete 100% Conversion Percent Complete 80% Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Units 80, eee 888,888 770,888 198,888 1ee% 60% $ 440,442 199,980 $ 640,420 Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 2,947,560 3,799,620 6,747,180 $ 7,387,600 3. Assign costs to the department's output-specifically, to the units transferred out and to the units In ending work in process Inventory. (Round "Cost per EUP" to 2 decimal places.) EUP Cost per EUP Total cost Cost assignmentWeighted average Completed and transferred out Direct materials Conversion Ending work in process Direct materials Conversion Total costs accounted for Mc Graw Hill