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 Status of ending work in process inventory Materials-Percent complete Conversion-Percent complete 4,200 13,000 3,400 100% 35% Costs Beginning work in process inventory Direct materials Conversion. Direct materials added Direct labor added Overhead applied (90% of direct labor) Total costs to account for Ending work in process inventory $ 3,064 5,898 $ 8,962 213,640 135,680 122,112 $480,394 $ 54,196 Prepare a process cost summary report for this process using the weighted-average method. (Round "Cost per EUP" to 2 decimal places.)