Required information [The foiiowing information applies to the questions displayed beiot-tc} 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 ofthe rst process. Additional information for the first process follows. Direct Materials conversion Percent Percent Units Complete Complete Beginning work in process inventory ?4J666 166% 86% Units started this period 96EJ666 Units completed and transferred out i86J666 Ending work in process inventory 266:666 166% 86% Beginning work in process inventory Direct materials $ 254,866 Conversion 188,666 $ 442J866 Costs added this period Direct materials 1,?6SJ266 Conversion 3,5?2,666 5J2??J266 Total costs to account for $ 5,?26J666 3. Assign costs to the department's outputspecifically, to the units transferred out and to the units in ending work in process inventory. [Round "Cost per EUP" to 2 decimal places] Completed and transferred out EUP Cost per EUP Total cost Direct materials Conversion Ending work in process Conversion Total costs accounted for