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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.

	Units	Direct Materials	Conversion
		Percent Complete	Percent Complete
Beginning work in process inventory	69,000	100%	80%
Units started this period	908,000
Units completed and transferred out	770,000
Ending work in process inventory	207,000	100%	60%

Beginning work in process inventory
Direct materials	$ 635,050
Conversion	223,550	$ 858,600
Costs added this period
Direct materials	4,249,950
Conversion	4,247,450	8,497,400
Total costs to account for		$ 9,356,000

3. Assign costs to the departments outputspecifically, to the units transferred out and to the units in ending work in process inventory.

Note: Round "Cost per EUP" to 2 decimal places.