Elliott Company produces large quantities of a standardized product. The following information is available for the first process in its production activities for March. Units Costs Started Beginning work in process inventory Ending work in process inventory 2,500 25,000 Beginning work in process inventory Direct materials 5,000 Conversion $ 3,725 11,580 $ 15,305 Status of ending work in process inventory 185,750 Materials-Percent complete 182,375 Conversion-Percent complete 255,325 $638,755 Direct materials added 100% Direct labor added 30% Overhead applied (140% of direct labor) Total costs to account for Ending work in process inventory $ 62,530 Prepare a process cost summary report for this process using the weighted-average method. (Round "Cost per EUP" to 2 decimal places.)