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Materials Conversion $ 4,584 $ 9,948 225,680 X Cost per equivalent unit of production Cost of beginning work in process Costs incurred this period Total costs - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total costs accounted for: 345,190 349,774 Costs $ Costs $ 235,628 EUP EUP 0 0 canin 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 Beginning work in process inventory Started Ending work in process inventory 5,700 20, 500 6,400 Costs Beginning work in process inventory Direct materials Conversion $ 4,584 9,948 Status of ending work in process inventory Materials-Percent complete Conversion-Percent complete Direct materials added 100% Direct labor added 30% Overhead applied (90% of direct labor) Total costs to account for Ending work in process inventory $ 14,532 345,190 225,680 203, 112 $788,514 $ 84,508 Prepare a process cost summary report for this process using the weighted average method. (Round "Cost per EUP" to 2 decimal places.) Total costs to account for: Costs of beginning work in process $ 14,532 Costs incurred this period 773,982 Total costs to account for: $ 788,514 Total costs accounted for Difference due to rounding cost/unit $ 0 Unit reconciliation: Units to account for: Beginning work in process inventory 5,700 Units started this period 20,500 Total units to account for 26,200 Total units accounted for: Units completed and transferred out 19,800 Ending work in process 6,400 Total units accounted for 26,200 Equivalent units of production (EUP)- weighted average method Units % Materials EUP- Materials % Conversion 100% EUP- Conversion 19,800 100% 19,800 6,400 26,200 19,800 6,400 100% 30% 26,200 Units completed and transferred out Ending work in process Total units Cost per equivalent unit of production Cost of beginning work in process Costs incurred this period Materials 1,920 21,720 Conversion 9,948 225,680 X $ 4,584 $ 345,190 Total costs accounted for: Cost of units transferred out: EUP Cost per EUP Total cost Direct materials 19,800 19,800 Conversion Total costs transferred out Costs of ending work in process Total cost Direct materials Cost per EUP EUP 6,400 $ 0.00 1,920$ 0.00 Conversion 0 Total cost of ending work in process Total costs accounted for 0