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	66,000	100%	80%
Units started this period	918,000
Units completed and transferred out	780,000
Ending work in process inventory	204,000	100%	40%

Beginning work in process inventory
Direct materials	$ 447,720
Conversion	150,780	$ 598,500
Costs added this period
Direct materials	2,996,280
Conversion	2,864,820	5,861,100
Total costs to account for		$ 6,459,600

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.)

Cost assignmentWeighted average
Completed and transferred out	EUP	Cost per EUP	Total cost
Direct materials	answer here
Conversion	answer here
Ending work in process	answer here
Direct materials	answer here
Conversion
Total costs accounted for

The rest will fill itself in. Only do the answer here part.