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 Percent Complete 1004 Conversion Percent Complete 800 Units 60,000 820,000 700,000 180,000 1000 300 Beginning work in process inventory Units started this period to completed and transferred out ng work in process inventory Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total coats to account for $ 420,000 139,000 $ 559,000 2,220,000 3,254,000 5,474,000 $ 6,033,000 Required: 1. Compute equivalent units of production for both direct materials and conversion Equivalent Units of Production (EUP) Weighted Average Method Units Materials EUP Materials Conversion EUP. Conversion Total units