Eliott Company produces large quantities of a standardized product. The following information is available for its production activities for March 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 3,000 30,000 6,000 Costs Beginning work in process inventory Direct materials Conversion Direct materials added 100% Direct labor added 40% Overhead applied (140% of direct labor Total costs to account for Ending work in process inventory $ 5,940 13,536 $ 19,476 237,600 179,580 251,412 $688,068 $ 50,568 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 (Round "Cost per EUP" to 2 decimal places.) Total Conts to Account for Total costs to account for Total costs accounted for Difference due to rounding contunit 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 Hin stile FIPMan EUP Units % Materials EUP Materials % Conversion FUP Conversion Total units Cost per Equivalent Unit of Production Materials Conversion Costs EUP Costs 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 costs transferred out Costs of ending work in process EUP Direct materials Conversion Total cost of ending work in process Total costs accounted for Cost per EUP Total cost