Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for Direct Units Materials Conversion Percent Percent Complete Complete 63,000 885,000 100% 80% 770,000 178,000 100% 908 $ 554,580 186,040 $ 740,620 3,711,420 3,534,760 7,246,180 $ 7,986,800 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.) Cost assignment-Weighted average Completed and transferred out Direct materials Conversion Ending work in process Direct materials Conversion otal costs accounted for EUP Cost per EUP Total cost $ 0.00 $ 0 $ 0.00 0