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. Units Beginning work in process inventory Units started this period 73,000 Direct Materials Percent Complete 100% Conversion Percent Complete 80% 898,000 Units completed and transferred out Ending work in process inventory 790,000 181,000 100% 60% Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $ 315,575 179,720 $ 495,295 2,111,925 3,414,680 5,526,605 $ 6,021,900 3. Assign costs to the department's output-specifically, to the units transferred out and to the units in ending work in process inventory. Note: 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 $ 0.00 $ 0 $ 0.00 0