Victory Company uses FIFO 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 700,000 units of product to finished goods. At the end of November, the goods in process inventory consists of 180,000 units that are 30% complete with respect to labor. Beginning inventory had $420,000 of direct materials and $139,000 of direct labor cost. The direct material cost added in November is $2,220,000, and the direct labor cost added is $3,254,000.

Beginning goods in process consisted of 60,000 units that were 100% complete with respect to direct materials and 80% complete with respect to direct labor. Of the 700,000 units completed, 60,000 were from beginning goods in process and 640,000 units were started and completed during the period.

Compute both direct labor cost and direct materials cost assigned to (a) units completed and transferred out and (b) ending goods in process inventory. (Round "Cost per EUP" to 2 decimal places.)