Weighted average: Cost per equivalent unit; costs assigned to products LO C2, C3 [The following information applies to the questions displayed below.] Victory Company uses weighted-average process costing to account for its production costs. Direct labor is added evenly throughout the process. Direct materials are added at the beginning of the process. During November, the company transferred 770,000 units of product to finished goods. At the end of November, the goods in process inventory consists of 189,000 units that are 50% complete with respect to labor. Beginning inventory had $311,675 of direct materials and $172,900 of direct labor cost. The direct material cost added in November is $2,085,825, and the direct labor cost added is $3,285,100. Determine the equivalent units of production with respect to direct labor and direct materials.