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. Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for Cost assignment-Weighted average Completed and transferred out Direct materials Units EUP 63,000 885,000 760,000 188,000 760 000 $369,720 167,040 2,474,280 3,173,760 Direct Materials Percent Complete 100% 100% Cost per EUP Assign costs to the department's output-specifically, to the units transferred out and to the units in ending work in process ventory. ote: Round "Cost per EUP" to 2 decimal places. Conversion Percent Complete 80% $ 536,760 5,648,040 $ 6,184,800 S 40% Total cost www

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. Assign costs to the department's output-specifically, to the units transferred out and to the unitsin ending work in process entory. te: Round "Cost per EUP" to 2 decimal places. Assign costs to the department's output-specifically, to the units transferred out and to the units in ending work in process iventory. lote: Round "Cost per EUP" to 2 decimal places