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Exercise 3-17 Weighted Average: Process cost summary LO C3 Oslo Company produces large quantities of a standardized product. The following information is available for its production activities for May Units Beginning work in process inventory Started Ending work in process inventory 6,000 22,000 7,000 Costs Beginning work in process inventory Direct materials Conversion $ 4,880 10,758 $ Status of ending work in process inventory Materials-Percent complete Conversion-Percent complete 100 % 25% Direct materials added Direct labor added Overhead applied (62.70% of direct labor) 15,638 373, 120 243,680 152,787 Total costs to account for $ 785,225 Ending work in process inventory $ 90,247 Prepare a process cost summary report for this company, showing costs charged to production, unit cost information, equivalent units of production, cost per EUP, and its cost assignment and reconciliation. Use the weighted average method. (Do not round intermediate calculations. Round "Cost per EUP" to 2 decimal places.) Total costs to account for Total costs to account for Total costs accounted for Difference due to rounding costunit Unit reconciliation Units to account for Total units to account for Total units accounted for Total units accounted for Equivalent units of production (EUP)-weighted average method Units % Materials EUP-Materials % Conversion to EUP. Conversion Total units Cost per equivalent unit of production Materials Conversion Costs Costs EUP EUP Cost per EUP Total cost Total costs - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total costs accounted for Cost of units transferred out EUP Direct materials Conversion Total cost transferred out Costs of ending work in process EUP Direct materials Cost per EUP Total cost Conversion Total cost of ending work in process Total costs accounted for