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

Costs Units Beginning work in process inventory Started Ending work in process inventory 4,200 Beginning work in process inventory Direct materials Conversion $ 3,080 5,898 13,900 3,400 $ 8,978 213,640 135,680 113,252 $471,556 $ 54,196 Status of ending work in process inventory Direct materials added Materials-Percent complete Conversion-Percent complete 100% Direct labor added 35% Overhead applied (83% of direct labor) Total costs to account for Ending work in process inventory 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.) Total costs to account for: Total costs to account for: lotal costs accounted for Difference due to rounding cost/unit Unit reconciliation: Units to account for: Total units to account for Total units accounted for: Total units accounted for Equivalent units of production (EUP)- weighted average method