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	5,200		Beginning work in process inventory
Started	18,000		Direct materials	$	4,009
Ending work in process inventory	5,400		Conversion		8,598
							$	12,607
Status of ending work in process inventory			Direct materials added					299,840
MaterialsPercent complete	100	%	Direct labor added					195,680
ConversionPercent complete	25	%	Overhead applied (90% of direct labor)					176,112
			Total costs to account for				$	684,239
			Ending work in process inventory				$	73,446

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