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 3,500 Beginning work in process inventory Started 35,000 Direct materials $ 4,340 Ending work in process inventory 7,000 Conversion 13,608 $ 17,948 Status of ending work in process inventory Direct materials added 237,440 MaterialsPercent complete 100 % Direct labor added 221,795 ConversionPercent complete 35 % Overhead applied (140% of direct labor) 310,513 Total costs to account for $ 787,696 Ending work in process inventory $ 83,356 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.)