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Victory Company uses welghted average process costing. The company has two production processes. Conversion cost

Is added evenly throughout each process. Direct materlals are added at the beginning of the first process. Additional

information for the first process follows.

Assign costs to the department's output$-$specifically, to the units transferred out and to the units in ending work in process

Inventory.

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