Required information [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. Direct Materials Conversion Percent Percent Unito Complete Complete Beginning work in process Inventory 62,000 1001 BOS Units started this period 909,000 Units completed and transferred out 785,000 Ending work in process inventory 186.000 1000 801 Beginning work in process inventory Direct materials 5 504,920 Conversion 140,070 $ 644,990 Coste added this period Direct materials 3,379,080 Conversion 2,661,330 6,040, 410 Total costs to account for $ 6,685,400 3. Assign costs to the department's output-specifically, to the units transferred out and to the units in ending work in process Inventory (Round "Cost per EUP" to 2 decimal places.) EUP Cost per EUP Total cost Cost assignment-Weighted average Completed and transferred out Direct materials Conversion Ending work in process Direct materials Conversion