\begin{tabular}{|c|c|c|c|} \hline Beginning work in process inventory & \multicolumn{2}{|c|}{5,900} & \\ \hline Units started this period & \multicolumn{2}{|c|}{21,500} & \\ \hline Completed and transferred out & \multicolumn{2}{|c|}{20,600} & \\ \hline Ending work in process inventory & \multicolumn{2}{|c|}{6,800} & 40% \\ \hline \multicolumn{3}{|l|}{ Beginning work in process inventory } & \\ \hline Direct materials & \multicolumn{2}{|l|}{$4,669} & \\ \hline Conversion & 10,488 & $15,157 & \\ \hline \multicolumn{3}{|l|}{ Costs added this period } & \\ \hline Direct materials & \multicolumn{2}{|l|}{363,750} & \\ \hline Conversion & 451,592 & 815,342 & \\ \hline Total costs to account for & & $830,499 & \\ \hline \end{tabular} OSLO COMPANY-First Department Production Cost Report - Weighted Average Method For Month Ended May 31 \begin{tabular}{l|l|} \hline Unit reconciliation: \\ Units to account for: \\ \hline \\ \hline Total units to account for & \\ \hline Units accounted for: & \\ \hline & \\ \hline \end{tabular} Equivalent units of production (EUP) - weighted average method \begin{tabular}{|c|c|c|c|c|c|} \hline & \multirow[b]{2}{*}{ Units } & \multicolumn{2}{|c|}{ Direct Materials } & \multicolumn{2}{|c|}{ Conversion } \\ \hline & & % Complete & EUP & % Complete & EUP \\ \hline & & & & & \\ \hline & & & & & \\ \hline \multicolumn{6}{|l|}{ Equivalent Units of Production } \\ \hline Cost per equivalent unit of production & & & Direct Materials & & Conversion \\ \hline & & & & & \\ \hline & & & & & \\ \hline Total costs & & Costs & & Costs & \\ \hline Equivalent units of production & & EUP & & EUP & \\ \hline \multicolumn{6}{|c|}{ Cost per equivalent unit of production (rounded to 2 decimals) } \\ \hline \multicolumn{6}{|l|}{ Cost Assignment } \\ \hline Completed and transferred out & EUP & Cost per EUP & Total cost & & \\ \hline \multicolumn{6}{|l|}{ Direct materials } \\ \hline \multicolumn{6}{|l|}{ Conversion } \\ \hline Ending work in process & EUP & Cost per EUP & Total cost & & \\ \hline \multicolumn{6}{|l|}{ Direct materials } \\ \hline Conversion & & & & & \\ \hline \end{tabular}