A company produces large quantities of a standardized product. The following information is available for its production activities for September 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 Costs 4,880 Beginning work in process inventory 16,000 Direct materials 4,600 Conversion $3,680 7,518 Direct materials added 100% Direct labor added 25% Overhead applied (70% of direct labor) Total costs to account for Ending work in process inventory $ 11,198 264,640 171,689 120,957 $568,475 $ 65,336 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: $ 0 Total costs to account for Total costs accounted for Difference due to rounding costunit Unit reconciliation: Units to account for $ 0 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 EUP Conversion Total units Cost per equivalent unit of production Materials Conversion Costs Costs EUP EUP 0 0 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 costs transferred out Costs of ending work in process EUP Direct materials Conversion Total cost of ending work in process Total costs accounted for Total cost Cost per EUP $ 0.00 $ 0.00