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. (Round "Cost per EUP" to 2 decimal places.) Direct Materials Percent Complete Conversion Percent Complete Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Units 5,200 18,eee 17,800 5,48e 100% 25% $ 4,089 8,598 $ 12,607 Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 299,840 371,792 671,632 $ 684,239 OSLO COMPANY-First Department Production Cost Report - Weighted Average Method For Month Ended May 31 Unit reconciliation: Units to account for: Beginning work in process 5,200 Units started this period 18,000 Total units to account for 23,200 Units accounted for: Ending work in process 5,400 Completed and transferred out 17,800 Total units accounted for 23,200 Equivalent units of production (EUP)- weighted average method Direct Materials Units % Complete EUP Ending work in process 5,400 100% 5,400 Completed and transferred out 17.800 100% 17.800 Total units 23,200 23,200 Cost per equivalent unit of production Direct Materials Costs of beginning work in process s 4.000 Costs added this period 299.840 Total costs Costs $ 303.849 Equivalent units of production EUP 23,200 Cost per equivalent unit of production (rounded to 2 decimals) s 13.10 Cost Assignment Completed and transferred out EUP Cost per EUP Total cost Direct materials 17,800 Conversion 17,800 Total costs of completed and transferred out Ending work in process EUP Cost per EUP Total cost Direct materials 5,400 0.00 Conversion $ 0.00 Total cost of ending work in process Total costs accounted for Conversion % Complete EUP 100% 5,400 25% 4,450 9,850 Conversion S 8.598 Costs EUP 0