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 Conversion Units Beginning work in process inventory Units started this period 71,000 Percent Complete 100% Percent Complete 80% 892,000 Units completed and transferred out Ending work in process inventory 760,000 203,000 100% 70% Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion $ 438,165 112,763 $ 550,928 2,932,335 2,142,487 5,074,822 Total costs to account for $ 5,625,750 quired: Compute equivalent units of production for both direct materials and conversion. Equivalent Units of Production (EUP) - Weighted Average Method tal units Units Direct Materials Percent Complete EUP Percent Complete Conversion EUP