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	77,000	100%	80%
Units started this period	882,000
Units completed and transferred out	780,000
Ending work in process inventory	179,000	100%	70%

Beginning work in process inventory
Direct materials	$561,015
Conversion	90,530	$651,545
Costs added this period
Direct materials	3,754,485
Conversion	1,720,070	5,474,555
Total costs to account for		$6,126,100

2. Compute cost per equivalent unit of production for both direct materials and conversion. 3. Assign costs to the departments outputspecifically, to the units transferred out and to the units in ending work in process inventory. (Round "Cost per EUP" to 2 decimal places.)