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	Direct Materials	Conversion
		Percent Complete	Percent Complete
Beginning work in process inventory	60,000	100%	80%
Units started this period	890,000
Units completed and transferred out	755,000
Ending work in process inventory	195,000	100%	80%

Beginning work in process inventory
Direct materials	$ 617,500
Conversion	182,200	$ 799,700
Costs added this period
Direct materials	4,132,500
Conversion	3,461,800	7,594,300
Total costs to account for		$ 8,394,000

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 EUP Cost per EUP Total cost Direct materials Conversion Ending work in process Direct materials Conversion Total costs accounted for