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 Percent Percent Units Complete Complete Beginning work in process inventory 76,090 100% 80% Units started this period 923, 090 Units completed and transferred out 790, 090 Ending work in process inventory 209, 090 100% 40% Beginning work in process inventory Direct materials $ 649,350 Conversion 131, 040 $ 780, 390 Costs added this period Direct materials 4,345, 650 Conversion 2, 489, 760 6, 835, 410 Total costs to account for $ 7, 615, 800 Required: 1. Compute equivalent units of production for both direct materials and conversion. Equivalent Units of Production (EUP) - Weighted Average Method Direct Materials Conversion Units Percent Percent Complete EUP Complete EUP Total units