Required Information [The following Information applles to the questions displayed below.] Victory Company uses welghted average process costing. The company has two production processes. Conversion cost Is added evenly throughout each process. Direct materlals are added at the beginning of the first process. Additional Information for the first process follows. 3. Assign costs to the department's output-specifically, to the units transferred out and to the units in ending work in process Inventory. Note: Round "Cost per EUP" to 2 decimal places