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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$[[,$Units,$\backslash$table$[[$Direct$],[$Materials$],[$Percent$],[$Complete$]],\backslash$table$[[$Conversion$],[$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,,,$],[$Direct materials,$$254,540,$$ $392,21,],[$Conversion$,137,,,],[$Costs added this period,$1,703,460,,],[$Direct materials,$2,615,730,4,319,190,],[$Conversion$,,$$$4,711,400,]]$

Problem $20-1$A $($Algo$)$ Part $2$

$2.$ Compute cost per equivalent unit of production for both direct materials and conversion.