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 5,700 20,500 6,400 Direct materials Conversion $ 4,580 9,948 $14,528 345,190 225,680 149,902 Status of e nding work in process inventory Materials-Percent complete ConversionPercent complete 100 % 30 % Direct materials added Direct labor added Overhead applied (66.42% of direct labor) Total costs to account for $735,300 Ending work in process inventory $84,508