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 Beginning work in process inventory Started Ending work in process inventory Status of ending work in process inventory Material-Percent complete Conversion-Percent complete Costs 3,000 Beginning work in process inventory Direct materials 30,000 6,000 Conversion Direct materials added 100% Direct labor added) 25% Overhead applied (140% of direct labar) Total costs to account for Ending work in process inventory 5 3,180 13,896 $ 17,076 212.310 170,910 $619,570 561,500 Prepare a process cost summary report for this process using the weighted average method (Round "Cost per EUP" to 2 decimal places.) Total Costs to Account for Total costs to account for Total costs accounted for Difference due to rounding costunt Unit Reconciliation Units to account for