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53 Required information The following information vplies 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 700.000 units of product to finished goods. At the end of November the work in process inventory consists of 180.000 units that are 30% complete with respect to conversion Beginning inventory had $420,000 of direct materials and $139,000 of conversion cost. The direct material cost added in November is $2.220,000, and the conversion cost added is $3.254.000 Beginning work in process consisted of 60.000 units that were to complete with respect to direct materials and 80% complete with respect to conversion of the units completed. 60.000 were from beginning work in process and 640,000 units were started and completed during the period SON an Required: 1. Determine the equivalent units of production with respect to direct materials and conversion Equivalent Units of Production (EU verage Method Units Materia Materials Conversion EUP Conversion Totul units Required information {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 700,000 units of product to finished goods. At the end of November, the work in process inventory consists of 180.000 units that are 30% complete with respect to conversion. Beginning inventory had $420,000 of direct materials and $139,000 of conversion cost. The direct material cost added in November is $2.220,000, and the conversion cost added is $3.254 000. Beginning work in process consisted of 60,000 units that were 100% complete with respect to direct materials and 80% complete with respect to conversion of the units completed 60,000 were from beginning work in process and 640,000 units were started and completed during the period. 2. Compute both the direct material cost and the conversion cost per equivalent unit Cost per equivalent unit of production Mirials Conversion Costs EUP Costs EUP Total costs - Equivalent units of production Cost per equivalent unit of production founded to 2 decreas) Victory Company es weighted average process costing to account for its production costs. Conversion cost is added evenly throughout the pro 155 Direct materials are added at the beginning of the process. During November, the company transferred 700.000 units of product to finished goods. At the end of November, the work in process inventory consists of 180,000 un is that are 30% complete with respect to conversion Beginning inventory had $420,000 of direct materials and $139.000 o Conversion cost. The direct material cost added in November is $2.220,000, and the conversion cost added is 53 254000. Beginning work in process consisted of 60,000 units that were 100% complete with respect to direct materials and 80% complete with respect to conversion or the units completed, 60,000 were from beginning work in process and 640,000 units were started and completed during the perlod 3. Compute the direct material cost and the conversion cost assigned to units completed and transferred out and ending work in process inventory. (Round "Cost per EUP" to 2 decimal places) Cost per EUP Total cost EUP EUP Cost of units transferred out Direct materials Conversion Total costs transferred out Costs of ending work in process Direct materials Conversion Total costs of ending work in process Total costs accounted for Coster EU Total cost 18 12 Next