Oslo Company produces large quantities of a standardized product. The following information is available for its production activities for May.

Units			Costs
Beginning work in process inventory	4,900		Beginning work in process inventory
Started	16,500		Direct materials	$	3,780
Ending work in process inventory	4,800		Conversion		7,788
							$	11,568
Status of ending work in process inventory			Direct materials added					273,350
MaterialsPercent complete	100	%	Direct labor added					177,680
ConversionPercent complete	30	%	Overhead applied (72% of direct labor)					127,526
			Total costs to account for				$	590,124
			Ending work in process inventory				$	67,824

Prepare a process cost summary report for this company, showing costs charged to production, unit cost information, equivalent units of production, cost per EUP, and its cost assignment and reconciliation. Use the weighted-average method. (Do not round intermediate calculations. Round "Cost per EUP" to 2 decimal places.)