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.

Note: Round "Cost per EUP" to $2$ decimal places.

$\backslash$table$[[,\backslash$table$[[$Direct$],[$Materials$]],\backslash$table$[[$Conversion$],[$Percent$],[$Complete$]]],[,$Units,$\backslash$table$[[$Percent$],[$Complete$]]],[$Beginning work in process inventory,$4,000,,],[$Units started this period,$12,000,,],[$Completed and transferred out,$13,000,,],[$Ending work in process inventory,$3,000,100\%,25\%$