WA cost assignment Louvre Corp. applies the weighted average method for process costing. The following production and cost per EUP data are available for Louvre Corp. for February: Units completed during February 312,000 Units in ending inventory* 44,400 Direct material cost per EUP $7.50 Direct labor cost per EUP $9.00 $10.20 Overhead cost per EUP * 100% complete as to direct material; 30% complete as to direct labor; 25% complete as to overhead a. What is the cost of the goods completed during February? $ 8,486,400 b. What is the cost of ending inventory at February 28? $ 564,000 c. What is the total cost to account for during February? $ 9,050,400