Victory Company Inc. has two production processes. Conversion cost is adde evenly throughout each process. Direct materials are added at the beginning of the first process. Victory uses weighted-average process costing. Given Victory Company's information, calculate equivalent units of production (EUP) for both direct materials and conversion: EUP, Direct materials Cost/EUP, direct materials per EUP EUP, Conversion Cost/EUP, conversion per EUP Blue Company Inc. manufactures two models of product, A and B. The following data applies to Blue's sales and production data for the month of February. Calculate the sales (dollars) and production (units) budgets for each product. The following data was reported by Brown Company Inc. Past experience indicates that net collections normally occur, as follows: no amounts are collected during the month of sale. 80% of sales in any month are collected the following month. 19% of sales in any month are collected in the second following month. 1% of sales are uncollectible. Given Brown's experience, calculate the following