Elliott Company produces large quantities of a standardized product. The following information is available for its production activities for March. Costs Units Beginning work in process inventory Started Ending work in process inventory 3,500 Beginning work in process inventory $ 3,605 15.876 35,000 Direct materials Conversion 7,000 $ 19,481 250,880 240,135 336,189 $846,685 $ 71,470 Status of ending work in process inventory Direct materials added Materials-Percent complete Conversion-Percent complete 100% Direct labor added 20% 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.) Total Costs to Account for: osts incurred this period osts of beginning work in process Total costs to account for: Total costs accounted for Difference due to rounding costunit t Reconciliation: Units to account for: Beginning work in process inventory Units started this period Total units to account for 3,500 35,000 38,500 Total units accounted for: Units completed and transferred out Ending work in process 7,000 Total units accounted for