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. Direct Materials Conversion Percent Percent Unita Complete Complete Beginning work in process inventory 69,000 1001 801 Units started this period 865,000 Units completed and transferred out 730,000 Ending work in process inventory 204,000 1000 405 Beginning work in process inventory Direct materials 5 546,390 Conversion 121,740 5 668,139 Conte added this period Direct materials 3,656, 610 Conversion 2.313,060 3.969.670 Total costs to account for $ 6,637,800 3. Assign costs to the department's output-specifically, to the units transferred out and to the units in ending work in process Inventory. (Round "Cost per EUP" to 2 decimal places.) Cost assignment-Weighted average Completed and transferred out Direct materials Conversion EUP Cost per EUP Total cost Ending work in process Direct materials Conversion Total costs accounted for