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. Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for Direct Materials Conversion Units Percent Complete Percent 62,000 100% Complete 808 948,000 800,000 210,000 100% 70% $ 328,250 236,750 $ 565,000 2,196,750 4,498,250 6,695,000 $ 7,260,000 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.)