Check my work Eliott Company produces large quantities of a standardized product. The following information is available for the first process in its production activities for March Units Beginning work in process Inventory Started Ending work in process inventory Costs 3,600 Beginning work in process inventory 30,000 Direct materials 6,000 Conversion $ 5,940 13,536 Status of ending work in process inventory Materials-Percent complete Conversion-Percent complete Direct materials added 100% Direct labor added 40% Overhead applied (140% of direct labor) Total costs to account for Ending work in process inventory $19,476 237,600 179,580 251,412 5688,068 $ 80,568 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: Total costs accounted for Difference due to rounding cost/unit 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 EUP.Conversion Total units Cost per Equivalent Unit of Production Materials Conversion Total costs - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Costs EUP Costs EUP