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 Unita Percent Complete Percent Complete Beginning work in process inventory Units started this period 66,000 100% 80 932,000 Units completed and transferred out 800,000 Ending work in process inventory 198,000 100% 80% Beginning work in process inventory Direct materials $194,610 Conversion Costs added this periodi Direct materials Conversion 95,840 $ 290,450 1,302,390 1,820,960 Total costs to account for 3,123,350 $ 3,413,800