Required information (The following information applies to the questions displayed below.) 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. Direct Materials Percent Complete 1008 Conversion Percent Complete 80% Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Units 67,000 910,000 795,000 182,000 1008 608 $ 190,515 203,445 $ 393, 960 Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 1,274,985 3,865,455 5, 140, 440 $ 5,534,400 3. Assign costs to the department's output-specifically, to the units transferred out and to the units in ending work in process inventory. (Round "Cost per EUP" to 2 decimal places.) Answer is complete but not entirely correct. Cost assignment-Weighted average Completed and transferred out Total cost Direct materials Conversion EUP Cost per EUP 190,515 X $ 3.00 X $ 203,445 X $ 4.50 571,545 915,503 $ 1,487,048 Ending work in process Direct materials 3.00 $ 3,824,955 1,274,985 X 3,865,455 X Conversion 4.50 17,394,548 21,219,503 Total costs accounted for $22,706,551