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 4,000 Beginning work in process inventory Direct materials Conversion $ 5,080 16,320 40,000 Ending work in process inventory 8,000 $ 21,400 272,120 253,160 354,424 $901,104 $ 95,424 Status of ending work in process inventory Direct materials added Materials-Percent complete Conversion-Percent complete 100% Direct labor added 35% Overhead applied (140% of direct labor) Total costs to account for Ending work in process inventory 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.)