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.

$2.$ Compute cost per equivalent unit of production for both direct materials and conversion.

$\backslash$table$[[$Cost per equivalent unit of production,,Materials,,Conversion$],[,,,,],[$Total costs,,,,$],[+$ Equivalent units of production $($from part $1),$Costs,,Costs,$],[$Cost per equivalent unit of production,EUP,,EUP,$]]$