Direct Materials Conversion Percent Units Complete Percent Complete Beginning work in process inventory 4,000 Units started this period 12,000 Completed and transferred out 13,000 Ending work in process inventory 3,000 100% 251 Beginning work in process inventory Direct materials Conversion Costs added this period) Direct materials Conversion Total costs to account for Unit reconciliation: Units to account for: Total units to account for Units accounted for: $2,900 5,358 58,238 197,120 234,992 432,112 $ 440,350 OSLO COMPANY-First Department Production Cost Report-Weighted Average Method For Month Ended May 31 Total units accounted for Equivalent units of production (EUP)-weighted average method Equivalent Units of Production Cost per equivalent unit of production Total costs Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Cost Assignment Completed and transferred out Direct materials Conversion Ending work in process Direct materials Conversion Total costs accounted for Direct Materials Conversion Units % Complete EUP % Complete EUP Costs EUP Direct Materials EUP Cost per EUP Total cost Costs EUP D EUP Cost per EUP Total cost $ 0.00 $ 0 S 0.00 0 Conversion