Required information Skip to question [The following information applies to the questions displayed below.] 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 70,000 100% 80% Units started this period 939,000 Units completed and transferred out 800,000 Ending work in process inventory 209,000 100% 50% Beginning work in process inventory Direct materials $ 262,340 Conversion 90,450 $ 352,790 Costs added this period Direct materials 1,755,660 Conversion 1,718,550 3,474,210 Total costs to account for $ 3,827,000

Required: 1. Compute equivalent units of production for both direct materials and conversion.

2. Compute cost per equivalent unit of production for both direct materials and conversion.

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.