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 Percent Complete 100% Conversion Percent Complete 80% Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Units 71,000 922,000 795,000 198,000 100% 60% $ 322,725 159,915 Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion $ 482,640 2,159,775 3,038,385 5,198,160 $ 5,680,800 Total costs to account for Equivalent Units of Production (EUP)-Weighted Average Method Units % Materials EUP- Materials % Conversion EUP. Conversion Total units Cost per equivalent unit of production Materials Conversion Total costs Costs Costs EUP EUP - Equivalent units of production (from part 1) Cost per equivalent unit of production 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 Total completed and transferred out Ending work in process Direct materials Conversion Total ending work in process Total costs accounted for