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 Beginning work in process inventory Direct materials Conversion 2,500 25,000 5,000 $ 3,725 Started Ending work in process inventory 11,580 15,305 185,750 182,375 255,325 Status of ending work in process inventory Materials-Percent complete Conversion-Percent complete Direct materials added 100 Direct labor added 30% Overhead applied (140% of direct labor) $638,755 Total costs to account for Ending work in process inventory 62,530 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 weiqhted-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 ethod EUP- Materials EUP- Conversion Units % Materials % Conversion Total units Cost per Equivalent Unit of Production Materials Conversion Total costs Costs Costs Equivalent units of production EUP EUP Cost per equivalent unit of production (rounded to 2 decimals) Total Costs Accounted for Cost per EUP Cost of units transferred out EUP Total cost Direct materials Conversion Total costs transferred out Cost per EUP Costs of ending work in process EUP Total cost Direct materials Conversion Total cost of ending work in process Total costs accounted for