Victory Company uses weighted average process costing to account for its production costs. Conversion cost is added evenly throughout the process. Direct materials are added at the beginning of the first process. During November, the first process transferred 805,000 units of product to the second process. Additional Information for the first process follows At the end of November, work in process inventory consists of 207,000 units that are 50% complete with respect to conversion Beginning work in process inventory had $526,240 of direct materials and $204.413 of conversion cost. The direct material cost added in November is $3,521760, and the conversion cost added is $3,883,837 Beginning work in process consisted of 72,000 units that were 100% complete with respect to direct materials and 80% complete with respect to conversion of the units completed, 72,000 were from beginning work in process and 733,000 units were started and completed during the period Required: For the first process 1. Determine the equivalent units of production with respect to direct materials and conversion EUP. Conversion Equivalent Units of Production (EUP) Weighted Average Method Units % Materials EUP Materials Conversion Units completed and transferred out Ending work in process units Total units