Cost assignment-Weighted average Completed and transferred out Direct materials Conversion Total costs completed and transferred out Cost per EUP Total cost EUP 375,000 $ 3.10 $ 1,162,500.00 375,000 $ 2.10 787,500.00 $ 1,950,000.00 Ending work in process EUP Cost per Total cost EUP Direct materials 77,600 $ 3.10 $ 240,560.00 Conversion 29,100 $ 2.10 61,110.00 Total cost of ending work in process 301,670.00 Total costs accounted for 2,251,670.00