Oslo Company produces large quantities of a standardized product. The following information is available for its production activities for May Units Beginning work in process inventory Started Ending work in process inventory Costs Beginning work in process inventory 4,000 12,000 3,000 Direct materials Conversion $ 2,880 5,358 $ 8,238 197,120 123,680 111,312 Status of ending work in process inventory Materials-Percent complete Conversion Percent complete 100 % 25 % Direct materials added Direct labor added Overhead applied (90% of direct labor) Total costs to account for S 440,350 Ending work in process inventory S 50,610 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. (Round "Cost per EUP" to 2 decimal places.)