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	64,000	100%	80%
Units started this period	922,000
Units completed and transferred out	800,000
Ending work in process inventory	186,000	100%	70%

Beginning work in process inventory
Direct materials	$ 192,270
Conversion	116,275	$ 308,545
Costs added this period
Direct materials	1,286,730
Conversion	2,209,225	3,495,955
Total costs to account for		$ 3,804,500

3. Assign costs to the departments outputspecifically, to the units transferred out and to the units in ending work in process inventory.

Note: Round "Cost per EUP" to 2 decimal places.

\begin{tabular}{|l|l|l|l|l|} \hline Cost assignment-Weighted average & & & \\ \hline Completed and transferred out & EUP & Cost per EUP & \multicolumn{2}{|c|}{ Total cost } \\ \hline Direct materials & & & & \\ \hline & & & & \\ \hline Conversion & & & & \\ \hline Ending work in process & & & & \\ \hline Direct materials & & & & \\ \hline Conversion & & & & \\ \hline & & & & \\ \hline Total costs accounted for & & & & \\ \hline \end{tabular}