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 60,000 Direct Materials Percent Complete 100% Conversion Percent Complete 80% 820,000 Units completed and transferred out Ending work in process inventory 700,000 180,000 100% 30% Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $ 420,000 139,000 $ 559,000 2,220,000 3,254,000 5,474,000 $ 6,033,000 2. Compute cost per equivalent unit of production for both direct materials and conversion. Cost per equivalent unit of production Materials Total costs Costs Costs - Equivalent units of production (from part 1) Cost per equivalent unit of production EUP EUP Conversion 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 Ending work in process Direct materials Conversion Total costs accounted for EUP Cost per EUP Total cost $ 0.00 $ 0 S 0.00 0