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 Materiala Percent Complete 1001 Conversion Percent Complete BON Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Units 69,000 865,000 730,000 204,000 100% 400 $ 546,390 121, 740 $ 668,139 Beginning work in process inventory Direct materials Conversion costs added this period Direct materials Conversion Total costs to account for 3,656,610 313,060 5.969.670 $ 6,637,600 2. Compute cost per equivalent unit of production for both direct materials and conversion Cost per equivalent unit of production Materials Conversion Total costs Equivalent units of production (from part 1) Cost per equivalent unit of production Costs EUP Costs EUP