Required information (The following information applies to the questions displayed below.) Victory Company uses weighted average process costing to account for its production costs. Conversion cost is added evenly throughout the process. Direct materials are added at the beginning of the process. During November, the company transferred 720,000 units of product to finished goods. At the end of November, the work in process inventory consists of 188,000 units that are 80% complete with respect to conversion. Beginning inventory had $413140 of direct materials and $174,080 of conversion cost. The direct material cost added in November is $2.764,860, and the conversion cost added is $3,307,520. Beginning work in process consisted of 66,000 units that were 100% complete with respect to direct materials and 80% complete with respect to conversion of the units completed, 66,000 were from beginning work in process and 654,000 units were started and completed during the period. 3. Compute the direct material cost and the conversion cost assigned to units completed and transferred out and ending work in process inventory. (Round "Cost per EUP" to 2 decimal places.) EUP Cost per EUP Total cost Cost of units transferred out: Direct materials . Conversion Total costs transferred out 720,000 720,000 Cost per Total cost EUP 188,000 Costs of ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for $ EUP 0.00 0.00 $ $ 0 0