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 process. During November the company transferred 800,000 units of product to finished goods. At the end of November the work in process inventory consists of 194,000 units that are 70% complete with respect to conversion. Beginning inventory had $387660 of direct materials and $187,160 of conversion cost The direct material cost added in November is $2,594 340, and the conversion cost added is $3,556,040 Beginning work in process consisted of 75,000 units that were 100% complete with respect to direct materials and 80% complete with respect to conversion. Of the units completed, 75,000 were from beginning work in process and 725.000 units were started and completed during the period. Problem 16-2A Part 3 3. Compute the direct motertal cost and the conversion cost assigned to units completed and transferred out and ending work in process inventory. (Round "Coot per EUP" to 2 decimal places.) EUP Cost per EUP Totat cost Cost of units transferred out Direct materials Conversion Total costs transferred out Costs of ending work in pro Det materials Conversion Total cost of ending work in pro To costs accounted for EUP Cost per EUP Total cost