UNI UYUSU U CU UEW. 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. Additional information for the first process follows During November, the first process transferred 700.000 units of product to the second process. At the end of November, work in process inventory consists of 180,000 units that are 30% complete with respect to conversion. Beginning work in process inventory had $420,000 of direct materials and $139,000 of conversion cost. The direct material cost added in November is $2.220,000, and the conversion cost added is $3.254,000. Beginning work in process consisted of 60,000 units that were 100% complete with respect to direct materials and 80% complete with respect to conversion of the units completed, 60.000 were from beginning work in process and 640,000 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 Dramalar EUP Cost per EUP T otal cost Total cost transferred out Carsts of ending work in process Duract manal Conversion Total costs of onding work in process Total costs accounted for