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% Units 68,000 919,000 800,000 187,000 100% 50% Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process Inventory Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 3.384,930 89,350 $ 474,280 2,576,070 1.697,650 4,273,720 $.4,748,000 2. Compute cost per equivalent unit of production for both direct materials and conversion Materials Conversion Cost per equivalent unit of production Costs of beginning work in process Costs added this period Total costs - Equivalent units of production (from part 1) Cost per equivalent unit of production Costs EUP Costs EUP 0 0