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 725,000 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 201,000 units that are 70% complete with respect to conversion. Beginning work in process inventory had $481,520 of direct materials and $173,140 of conversion cost. The direct material cost added in November is $3,222,480, and the conversion cost added is $3,289,660. Beginning work in process consisted of 71,000 units that were 100% complete with respect to direct materials and 80% complete with respect to conversion. Of the units completed, 71,000 were from beginning work in process and 654,000 units were started and completed during the period.

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are added at the beginning of the first process. During Novembe Ted 725,000 units of product to the second process. Additional information for the first process todos At the end of November, work in process inventory consists of 201000 units that are 70% complete with respecto conversion Beginning work in process inventory had $481520 of direct materials and $173.140 of conversion cost the direct material cost added in November is $3.222,480, and the corrversion cost added is 53289660 Beg o process consisted of 71,000 units that were 100% complete with respect to direct materials and 80% complete respect to conversion of the units completed 71.000 were from beginning work in process and 654.000 units we 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 Equivalent Units at Production EUP) Weighted Average Wechod Units Materials EUP. Mariah C amp web and Windows IL UI 201000 units that are 70% complete with respect DIVISION Beginning work in process inventory had $481,520 of direct materials and 5173,140 of conversion ce direct material cost added in November is $3.222.480, and the conversion cost added is $3.289.660 Beginning process consisted of 71.000 units that were 100% complete with respect to direct materials and 80% complete wit respect to conversion of the units completed. 71,000 were from beginning work in process and 654.000 units we 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 Equivalent Units of Production [EUP Weighted Average Method Units X Materials EUP Materials Conversion EUP.Conversic Beginning work in process inventory - units Ending work in process units Total units accounted for Units completed and transferred out Units started this period d Windows