Company produces large quantities of a standardized product. The following information is available for the first process in its production activities for May. Units Beginning work in process inventory Started Ending work in process inventory 5,400 19,000 5,800 Costs Beginning work in process inventory Direct materials Conversion $ 4,279 9,138 Status of ending work in process inventory Materials-Percent complete Conversion-Percent complete 100% 35% Direct materials added Direct labor added Overhead applied (90% of direct labor) Total costs to account for Ending work in process inventory $ 13,417 317,800 207,680 186,912 $725,809 $ 78,747 Total costs accounted for: Cost of units transferred out: EUP Cost per EUP Total cost Direct materials 18,600 18,600 Conversion Total costs transferred out Costs of ending work in process EUP Cost per EUP Total cost Direct materials $ 0.00 Conversion $ 0.00 Total cost of ending work in process Total costs accounted for