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	6,300		Beginning work in process inventory
Started	23,500		Direct materials	$	5,180
Ending work in process inventory	7,600		Conversion		11,568
						$	16,748
Status of ending work in process inventory			Direct materials added				401,590
MaterialsPercent complete	100	%	Direct labor added				261,680
ConversionPercent complete	40	%	Overhead applied (69.68% of direct labor)				182,334
			Total costs to account for			$	862,352
			Ending work in process inventory			$	99,112
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.)