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 Percent Complete Percent Complete Beginning work in process inventory Units started this period 60,000 100% 80% 820,000 Units completed and transferred out Ending work in process inventory 700,000 180,000 100% 306 Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $420,000 139,000 $ 559,000 2,220,000 3,254,000 5,474,000 $ 6,033,000 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.)