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 4,000 Started: 10,000 Beginning work in process inventory Direct materials $ 2,000 Ending work in process inventory 2,000 Conversion 3,240 $ 5,240 Status of ending work in process inventory Direct materials added 1,820 Materials-Percent complete 74,110 Conversion-Percent complete 103,754 $264,924 100% Direct labor added 40% Overhead applied (140% of direct Jabon) Total costs to account for Ending work in process, Liventory $30,024 Prepare a process cost summary tepon 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.)