Victory Company uses weighted-average process costing to account for its production costs. Direct labor is added evenly throughout the process. Direct materials are added at the beginning of the process. During November, the company transferred 790,000 units of product to finished goods. At the end of November, the goods in process inventory consists of 183,000 units that are 50% complete with respect to labor. Beginning inventory had $442,715 of direct materials and $220,375 of direct labor cost. The direct material cost added in November is $2,962,785, and the direct labor cost added is $4,187,125.

Compute both direct labor cost and direct materials cost assigned to units completed and transferred out and ending goods in process inventory. (Round "Cost per EUP" to 2 decimal places.)