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Required information Problem 16-2A Weighted average: Cost per equivalent unit; costs assigned to products LO C2, C3 [The following information applies to the questions displayed below.) Victory Company uses weighted average process costing to account for its production costs. Conversion cost is added evenly throughout the process. Direct materials are added at the beginning of the process. During November, the company transferred 770,000 units of product to finished goods. At the end of November, the work in process Inventory consists of 200,000 units that are 80% complete with respect to conversion. Beginning inventory had $252,200 of direct materials and $186,000 of conversion cost. The direct material cost added in November is $1,687,800, and the conversion cost added is $3,534,000. Beginning work in process consisted of 65,000 units that were 100% complete with respect to direct materials and 80% complete with respect to conversion of the units completed, 65,000 were from beginning work in process and 705,000 units were started and completed during the period. Problem 16-2A Part 2 5 Dints 2. Compute both the direct material cost and the conversion cost per equivalent unit. eBook Cost per equivalent unit of production Costs of beginning work in process Costs incurred this period Materials $ 252,200 1,687,800 $ 1,940,000 970,000 Conversion $ 186,000 3,534,000 $ 3,720,000 Print Total costs Costs References Costs EUP EUP + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) S 2.00 0