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 Status of ending work in process inventory Materials-Percent complete Conversion-Percent complete Costs 4,000 40,000 Beginning work in process inventory 8,000 Direct materials Conversion Direct materials added 100% Direct labor added 30% Overhead applied (140 % of direct labor) $ 6,320 13,728 $ 20,048 313,120 240,040 336,056 Total costs to account for Ending work in process inventory $909,264 $ 94,944 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.)