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 first process. During November, the first process transferred 800,000 units of product to the second process. Additional information for the first process follows. At the end of November, work in process inventory consists of 192,000 units that are 80% complete with respect to conversion. Beginning work in process inventory had $193,440 of direct materials and $119,200 of conversion cost. The direct material cost added in November is $1,294,560, and the conversion cost added is $2.264,800. Beginning work in process consisted of 77,000 units that were 100% complete with respect to direct materials and 80% complete with respect to conversion. Of the units completed, 77,000 were from beginning work in process and 723,000 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.) Total cost EUP Cost per EUP Cost of units transferred out: Direct materials Conversion Total costs transferred out Next> nf 17 16 13 DI.L A . GInu uIC LUIIV CI3RT COSE ou ucu is 77747 O00. UCu m WUIK BI Required information SiaLeu aru CompieiCu uuring ue penou. 3. Compute the direct material cost and the conversion cost assigned to units completed and transferred out and ending work process invetory. (Round "Cost per EUP" to 2 decimal places.) Cost per EUP Total cost Cost of units transferred out: EUP Direct materials Conversion Total costs transferred out Total cost Cost per EUP EUP Costs of ending work in process 0.00 S Direct materials 0.00 Conversion Total costs of ending work in process Total costs accounted for