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 Started 4,808 Beginning work in process inventory Direct materials Conversion $3,688 7,518 16,800 Ending work in process inventory 4,600 s 11,198 264,648 171,688 12,957 $568,475 Status of ending work in process inventory Direct materials added Materials-Percent complete Conversion-Percent complete 100% Direct labor added 25% Overhead applied (70% of direct labor) Total costs to account For Ending work in process inventory $ 65, 336