Direct Materials Percent Complete 100% Conversion Percent Complete 808 Units 73,000 872,000 750,000 195,000 100% 808 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 $ 307, 125 135,900 $ 443,025 2,055,375 2,582,100 4,637, 475 $ 5,080,500 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 assignment--Weighted average Completed and transferred out Direct materials Conversion Cost per EUP Total cost Ending work in process Direct materials Conversion $ 0 0.00 $ 0.00 $ 0 Total costs accounted for