Oslo Company produces large quantities of a standardized product. The following information is available for the first production department for May. Prepare a production cost report for this process using the weighted average method. (Round "Cost per EUP" to 2 decimal places.) Direct Materials Conversion Units Percent Complete Percent Complete Beginning work in process inventory Units started this period 4,100 12,500 Completed and transferred out 13,400 3,200 100% 30% Ending work in process inventory Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for Unit reconciliation: Units to account for: Total units to account for Units accounted for: Total units accounted for $ 2,978 5,628 $ 8,606 205,350 246,392 451,742 $ 460,348 OSLO COMPANY--First Department Production Cost Report - Weighted Average Method For Month Ended May 31 Equivalent units of production (EUP) - weighted average method Equivalent Units of Production Cost per equivalent unit of production Total costs + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Cost Assignment Completed and transferred out Direct materials Conversion Ending work in process Direct materials Conversion Total costs accounted for Direct Materials Units % Complete Costs EUP Conversion EUP % Complete EUP Direct Materials EUP Cost per EUP Total cost EUP Cost per EUP Total cost $ 0.00 $ 0.00 Conversion Costs EUP 0 0