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Required information Problem 3-1A (Static) Weighted average: Cost per equivalent unit; costs assigned to products LO P1 [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 100% Conversion Percent Complete 80% Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Units 60,000 820,000 700,000 180, eee 100% sex $ 420,000 139,000 $ 559,000 Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 2,220,000 3,254,000 5,474,00 $ 6,033,000 Problem 3-1A (Static) Part 1 Required: 1. Compute equivalent units of production for both direct materials and conversion Equivalent Units of Production (EUP) Weighted Average Method Direct Materials Conversion Units Percent EUP Parcent EUP Complete Completo vercent Complete 100% Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Percens Complete 80% Units 60,000 820,000 700, eee 180,000 100% 30% Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $ 420, eee 139, eee $ 559,000 2,220,000 3,254, eee 5,474,000 $ 6,033,000 Problem 3-1A (Static) Part 1 Required: 1. Compute equivalent units of production for both direct materials and conversion Equivalent Units of Production (EUP) - Weighted Average Method Direct Materials Conversion Units Percent EUP Percent Complete EUP Complete Total units