[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.

	Units	Direct Materials	Conversion
		Percent Complete	Percent Complete
Beginning work in process inventory	60,000	100%	80%
Units started this period	870,000
Units completed and transferred out	745,000
Ending work in process inventory	185,000	100%	80%

Beginning work in process inventory
Direct materials	$ 302,250
Conversion	223,250	$ 525,500
Costs added this period
Direct materials	2,022,750
Conversion	4,241,750	6,264,500
Total costs to account for		$ 6,790,000

Required: 1. Compute equivalent units of production for both direct materials and conversion.

2. Compute cost per equivalent unit of production for both direct materials and conversion.

3. Assign costs to the departments outputspecifically, to the units transferred out and to the units in ending work in process inventory. (Round "Cost per EUP" to 2 decimal places.)