Required information Problem 16-2A Weighted average: Cost per equivalent unit; costs assigned to products LO C2, C3 [The following information applies to the questions displayed below.) 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 process. During November, the company transferred 770,000 units of product to finished goods. At the end of November, the work in process Inventory consists of 200,000 units that are 80% complete with respect to conversion. Beginning inventory had $252,200 of direct materials and $186,000 of conversion cost. The direct material cost added in November is $1,687,800, and the conversion cost added is $3,534,000. Beginning work in process consisted of 65,000 units that were 100% complete with respect to direct materials and 80% complete with respect to conversion of the units completed, 65,000 were from beginning work in process and 705,000 units were started and completed during the period. Problem 16-2A Part 3 3. Compute the direct material cost and the conversion cost assigned to units completed and transferred out and ending work in process inventory. (Round "Cost per EUP" to 2 decimal places.) EUP Cost of units transferred out: Cost per EUP Total cost Direct materials Conversion Total costs transferred out Costs of ending work in process EUP Cost per EUP Total cost Direct materials Conversion Total cost of ending work in process Total costs accounted for