Exercise 16-17 Weighted Average: Process cost summary LO C3 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 Costs Beginning work in process inventory 5,600 Started 20,000 Beginning work in process inventory Direct materials $ 4,581 Ending work in process inventory 6,200 Conversion 9,678 $ 14,259 Status of ending work in process inventory Direct materials added 336,000 Materials-Percent complete Conversion-Percent complete 100% Direct labor added 25% Overhead applied (90% of direct labor) Total costs to account for Ending work in process inventory 219,680 197,712 $767,650 $ 81,749 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: Total costs to account for: $ 0 Total costs accounted for Difference due to rounding cost/unit $ 0 Unit reconciliation: Units to account for: Total units to account for