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 Beginning work in process inventory 3,000 Started 30,000 Beginning work in process inventory. Direct materials $ 3,660 Ending work in process inventory 6,000 Conversion 10,368 $ 14,028 Status of ending work in process inventory Direct materials added 194,670 Materials-Percent complete Conversion-Percent complete 1001 Direct labor added 20% Overhead applied (140% of direct labor) Total costs to account for Ending work in process inventory. 184,620 258,468 $651,786 $ 55,356 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: s Costs of beginning work in process. $ 14,028 Costs incurred this period Total costs to account for $ 14,028 Total costs accounted for Difference due to rounding cost/unit $ 0 Unit Reconciliation: Units to account for: Beginning work in process inventory Units started this period Total units to account for 3,000 30,000 33,000 Total units accounted for: Units completed and transferred out