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Required information

Problem $20-1$A $($Algo$)$ Weighted average: Cost per equivalent unit; costs assigned to products LO P$1$

$[$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.

$\backslash$table$[[,,$Direct Materials,Conversion$],[$Units$,\backslash$table$[[$Percent$],[$Complete$]],$Percent Complete$],[$Beginning work in process inventory,$68,000,100\%,80\%],[$Units started this period,$911,000,,],[$Units completed and transferred out,$775,000,,],[$Ending work in process inventory,$204,000,100\%,70\%],[$Beginning work in process inventory,,$ $392,210],[$Direct materials,$ $254,540],[$Conversion$,137,670],[$Costs added this period,,$4,319,190],[$Direct materials,$1,703,460],[$Conversion$,2,615,730],[$Total costs to account for,,$$4,711,400]]$

Problem $20-1$A $($Algo$)$ Part $1$

Required:

Compute equivalent units of production for both direct materials and conversion.

$\backslash$table$[[$Equivalent Units of Production $($EUP$)-$ Weighted Average Method$],[,,$Direct Materials,Conversion$],[,$Units,Percent Complete,EUP,Percent Complete,EUP$],[$Units started this period,,,,,$],[$Ending work in process,,,,,$],[$Total units,,,,,$]]$