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. Materials-Percent complete Conversion-Percent complete Costs 1,000 500 Beginning work in process inventory 5,000 Direct materials Conversion $ 865 1,656 $ 2,521 Direct materials added 40,000 32,430 45,402 $120,353 100% Direct labor added 30% Overhead applied (140% of direct labor) Total costs to account for Ending work in process inventory $ 12,398 Prepare a process cost summary report for this process using the weighted-average method. (Round "Cost per EUP" to 2 decimal places.)