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.
Units Direct Materials Conversion
Percent Complete Percent Complete
Beginning work in process inventory
Units started this period
Units completed and transferred out
Ending work in process inventory
Beginning work in process inventory
Direct materials $
Conversion $
Costs added this period
Direct materials
Conversion
Total costs to account for $
Assign costs to the departments outputspecifically to the units transferred out and to the units in ending work in process inventory.
Note: Round "Cost per EUP" to decimal places.