Required information {The following information applies to the questions displayed below] Victory Company uses weighted average process costing. The com pany has two production processes. Conversion cost is added evenly throughout each process. Direct materials are added at the beginning ofthe first process. Additional information forthe rst process follows. Direct Materials Conversion Percent Percent Units Complete Complete Beginning work in process inventory ?E,666 166% 86% Units started this period 923,666 Units completed and transferred out i96,666 Ending work in process inventory 269,666 Beginning work in process inventory Direct materials $ 649,356 Conversion 131,646 $ ?86,396 Costs added this period Direct materials 4,345,656 Conversion 2,439,?56 5,335,416 Total costs to account For $ ?,615,866 2. Compute cost per equivalent unit of production for both direct materials and conversion. Total costs + Equivalent units of production [from part 1) Cost per equivalent unit of production