Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for Direct Materials Conversion Units Percent Percent Complete Complete 79,000 100% 80% 891,000 790,000 180,000 100% 60% $ 189,150 179,600 $ 368,750 1,265,850 3,412,400 4,678,250 $ 5,047,000 3. Assign costs to the department's output-specifically, to the units transferred out and to the units in ending work in process inventory. Note: Round "Cost per EUP" to 2 decimal places. Cost assignment-Weighted average Completed and transferred out Direct materials Conversion Ending work in process Direct materials Conversion Total costs accounted for EUP Cost per EUP Total cost $ 0.00 $ 0 $ 0.00 0