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 Units. Beginning work in process inventory Units started this period 73,000 Percent Percent Complete Complete 100% 80% 871,000 Units completed and transferred out Ending work in process inventory 755,000 189,000 100% 50% Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $ 613,600 148,663 $ 762,263 4,106,400 2,824,587 6,930,987 $ 7,693,250 Assign costs to the department's output-specifically, to the units transferred out and to the units in ending work in process nventory. (Round "Cost per EUP" to 2 decimal places.) Cost assignment-Weighted average Completed and transferred out Direct materials EUP Cost per EUP 189,000 $ 189,000. $ 3.50 Total cost 5.00 $ 945,000 Conversion 661,500 $ 1,606,500 Ending work in process Direct materials 4,106,400 $ 5.00 $20,532,000 Conversion 2,824,587 S 3.50 9,886,055 30,418,055 Total costs accounted for $32,024,555