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 Percent Complete Beginning work in process inventory Units started this period 61,000 100% Percent Complete 80% 882,000 Units completed and transferred out Ending work in process inventory 740,000 203,000 100% 70% Beginning work in process inventory Direct materials Conversion $367,770 88,210 $ 455,980 Costs added this period Direct materials Conversion Total costs to account for 2,461,230 1,675,990 4,137,220 $ 4,593,200 3. 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.) 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