Oslo Company produces large quantities of a standardized product. The following information is available for the first process in its production activities for May.

Units			Costs
Beginning work in process inventory	6,200		Beginning work in process inventory
Started	23,000		Direct materials	$	5,058
Ending work in process inventory	7,400		Conversion		11,298
							$	16,356
Status of ending work in process inventory			Direct materials added					392,040
MaterialsPercent complete	100	%	Direct labor added					255,680
ConversionPercent complete	35	%	Overhead applied (90% of direct labor)					230,112
			Total costs to account for				$	894,188
			Ending work in process inventory				$	96,099

Prepare a process cost summary report for this process using the weighted-average method. (Round "Cost per EUP" to 2 decimal places.)

Please help me fill in the following chart

$ 0 EUP- Materials EUP- Conversion % Materials 100% Total costs to account for: Costs of beginning work in process 16,356 Costs incurred this period Total costs to account for: $ 16,356 Total costs accounted for Difference due to rounding cost/unit $ Unit reconciliation: Units to account for: Beginning work in process inventory 6,200 Units started this period 23,000 Total units to account for 29,200 Total units accounted for: Units completed and transferred out Ending work in process 7,400 Total units accounted for Equivalent units of production (EUP)- weighted average method Units Units completed and transferred out Ending work in process 7,400 Total units 7,400 Cost per equivalent unit of production Cost of beginning work in process Costs incurred this period Total costs - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total costs accounted for: Cost of units transferred out: Direct materials Conversion Total costs transferred out Costs of ending work in process EUP Direct materials Conversion Total cost of ending work in process Total costs accounted for % Conversion 100% 35% 100% 7,400 7,400 Materials 2,590 2,590 Conversion $ $ 11,298 5,058 392,040 397,098 Costs $ Costs EUP EUP 0 0 EUP Cost per EUP Total cost Total cost Cost per EUP $ 0.00 $ 0.00