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	4,800		Beginning work in process inventory
Started	16,000		Direct materials	$	3,611
Ending work in process inventory	4,600		Conversion		7,518
							$	11,129
Status of ending work in process inventory			Direct materials added					264,640
MaterialsPercent complete	100	%	Direct labor added					171,680
ConversionPercent complete	25	%	Overhead applied (90% of direct labor)					154,512
			Total costs to account for				$	601,960
			Ending work in process inventory				$	65,336

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

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