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Oslo Company produces large quantities of a standardized product. The following information is available for its production activities for May Units Costs Beginning work in process inventory Started 5,300 Beginning work in process inventory $ 4,180 8,868 18,500 Direct materials Conversion Ending work in process inventory 5,600 $ 13,048 308,790 201,680 138,346 $661,864 $ 76,069 Status of ending work in process inventory Direct materials added Materials-Percent complete Conversion-Percent complete 100% Direct labor added 30% Overhead applied (69% of direct labor) Total costs to account for Ending work in process inventory Prepare a process cost summary report for this company, showing costs charged to production, unit cost information, equivalent units of production, cost per EUP, and its cost assignment and reconciliation. Use the weighted-average method. (Do not round intermediate calculations. Round "Cost per EUP" to 2 decimal places.) of production, cost per EUP, and its cost assignment and reconciliation. Use the weighted-average method. (Do not round intermediate calculations. Round "Cost per EUP" to 2 decimal places.) l costs to account of beginning work in process incurred this period 13,048 648,816 $ 661,864 Total costs to account for: Total costs accounted for Difference due to rounding cost unit Units to account for: Beginning work in process inventory Units started this period Total units to account for 5,300 18,500 23,800 Total units accounted for: Units completed and transferred out Ending work in process 5,600 Total units accounted for Equivalent units of production (EUP)- EUP Units % Conversion . Eup. | % Materials 100% 100% nits completed and transferred out 5,600 5,600 5,600 5,600 work in process Total units Materials t per equivalent unit of t of beginning work in process incurred this period Total costs Costs Costs Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) EUP EUP otal costs a for: Cost per EUP Cost of units transferred out: EUP Total cost Direct materials Total costs transferred out Cost per Costs of ending work in process EUP Total cost EUP Direct materials $ 0.00 0.00 Total cost of ending work in process Total costs accounted for