Elliott Company produces large quantities of a standardized product. The following information is available for its production activities for March. Units Beginning work in process inventory Started Ending work in process inventory Costs 2,500 Beginning work in process inventory 25,000 Direct materials $ 3,725 11,580 5,000 Conversion s 15,305 185,750 182, 375 255,325 $638, 755 s 62,53e Status of ending work in process inventory Direct materials added Materials-Percent complete Conversion-Percent complete 100% Direct labor added 30% 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 Total costs accounted for Difference due to rounding cost/unit Units to account for