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 Units Beginning work in process inventory Units started this period 75,000 Percent Complete 100% Conversion Percent Complete 80% 904,000 Units completed and transferred out Ending work in process inventory 770,000 209,000 100% 50% Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $ 572,715 196,763 $ 769,478 3,832,785 3,738,487 7,571,272 $ 8,340,750