Elliott Company produces large quantities of a standardized product. The following information is available for its production activities for March. Units Costs Beginning work in process inventory Started Beginning work in process inventory Direct materials 2,000 20,000 2,500 Ending work in process inventory 5,000 Conversion 6,360 8,860 168,000 Status of ending work in process inventory Materials-Percent complete Conversion-Percent complete Direct materials added 100% Direct labor added 199,850 35% Overhead applied (140% of direct labor) 279,790 Total costs to account for $656,500 Ending work in process inventory $84,110 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 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 EUP- EUP-Materials % Conversion Units % Materials Conversion Total units Cost per Equivalent Unit of Production Materials Conversion Total costs Costs Costs EUP Equivalent units of production EUP Cost per equivalent unit of production (rounded to 2 decimals) Total Costs Accounted for: EUP Cost of units transferred out: Cost per EUP Total cost Direct materials Conversion Total costs transfe ed out Cost per EUP Costs of ending work in process Total cost EUP Direct materials Conversion Total cost of ending work in process Total costs accounted for