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 3,000 Started 30,000 Beginning work in process inventory Direct materials Ending work in process inventory 6,000 Conversion $ 5,160 11,736 $ 16,896 Status of ending work in process inventory Direct materials added 193,830 Materials-Percent complete 100% Direct labor added 185,190 Conversion-Percent complete 30% Overhead applied (140% of direct labor) 259,266 Total costs to account for $655,182 Ending work in process inventory $ 64,692 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: Costs of beginning work in process $ 16,896 Costs incurred this period 3,000 Total costs to account for: $ 19,896 Total costs accounted for Difference due to rounding cost/unit $ 0 Unit Reconciliation: Units to account for: Beginning work in process inventory Units started this period 3,000 6,000 9,000 Total units to account for Total units accounted for: Units completed and transferred out 6,000 Ending work in process 6,000 Total units accounted for 12,000 Answer is not complete. Equivalent Units of Production (EUP)-Weighted Average Method Units completed and transferred out Ending work in process Total units Cost per Equivalent Unit of Production Cost of beginning work in process Costs incurred this period Total costs EUP- % Units Materials Materials Conversion EUP- Conversion 3,000 100% 70% 3,000 70% 2,100 + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs Accounted for: Cost of units transferred out: Direct materials Conversion Total costs transferred out Costs of ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for Materials Conversion Costs Costs EUP EUP 0 0 EUP 3,000 Cost per EUP $ 100.00 Total cost 2,100 Cost per EUP Total cost EUP $ 100.00 $ 0.00