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	5,400		Beginning work in process inventory
Started	19,000		Direct materials	$	4,279
Ending work in process inventory	5,800		Conversion		9,138
							$	13,417
Status of ending work in process inventory			Direct materials added					317,800
MaterialsPercent complete	100	%	Direct labor added					207,680
ConversionPercent complete	35	%	Overhead applied (90% of direct labor)					186,912
			Total costs to account for				$	725,809
			Ending work in process inventory				$	78,747

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