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 Units Beginning work in process inventory Units started this period 69,000 Percent Complete 100% Percent Complete 80% 847,000 Units completed and transferred out Ending work in process inventory 730,000 186,000 100% 60% Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $ 238,160 84,160 $ 322,320 1,593,840 1,599,040 3,192,880 $ 3,515,200 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.)