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 Beginning work in process inventory Started Ending work in process inventory Status of ending work in process inventory Materials-Percent complete Conversion-Percent complete Costs 5,900 21,500 Beginning work in process inventory 6,800 Direct materials Conversion $ 4,669 10,488 $ 15,157 Direct materials added 363,750 100% Direct labor added 40% Overhead applied (98% of direct labor) Total costs to account for Ending work in process inventory 237,680 213,912 $830,499 $ 90,197 Prepare a process cost summary report for this process using the weighted-average method. (Round "Cost per EUP" to 2 decimal places.) Total costs to account for:: Total costs to account for Total costs accounted for Difference due to rounding cost/unit Unit reconciliation: Units to account for: Total units to account for Total units accounted for: Total units accounted for Equivalent units of production (EUP)-weighted average method Units % Materials EUP-Materials % Conversion EUP-Conversion