[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.

UnitsDirect MaterialsConversionPercent CompletePercent CompleteBeginning work in process inventory77,000100%80%Units started this period879,000 Units completed and transferred out750,000 Ending work in process inventory206,000100%50%Beginning work in process inventory Direct materials$ 497,120 Conversion106,625$ 603,745Costs added this period Direct materials3,326,880 Conversion2,025,8755,352,755Total costs to account for $ 5,956,500

3. Assign costs to the departments outputspecifically, to the units transferred out and to the units in ending work in process inventory.

Note: Round "Cost per EUP" to 2 decimal places.