Oslo Company produces large quantities of standardized products. The following information is available for your production activities for May.

Units			costs
Initial work-in-process inventory	4,900		Initial work-in-process inventory
Began	16,500		Direct materials	ps	3,780
Ending inventory of work in process	4.800		Conversion		7,788
						ps	11,568
Status of ending inventory of work in process			Added direct materials				273,350
Materials—Full Percentage	100	%	Direct labor added				177,680
Conversion: percentage complete	30	%	Applied overhead (71.77% direct labor)				127,526
			Total costs to be accounted for			ps	590,124
			Ending inventory of work in process			ps	67,824

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

Total costs to be accounted for:
Total costs to be accounted for:
Total costs accounted for
Cost/unit rounding difference
Unit reconciliation:
Units to count:
Total units to count
Total units accounted for:
Total Units Accounted
Equivalent Units of Production (EUP) - weighted average method
	Units	% Materials	EUP- Materials	% Of conversation	EUP conversion
total units
Cost per equivalent unit of production			Materials		Conversion
total costs		costs		costs
÷ Equivalent units of production		EUP		EUP
Cost per unit of equivalent production (rounded to 2 decimal places)
Total costs accounted for:
Cost of units transferred:	EUP	cost per EUP	Total cost
Direct materials
Conversion
Total costs transferred
Costs of finishing work in progress	EUP	cost per EUP	Total cost
Direct materials
Conversion
The total cost of completing work in process
Total costs accounted for