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, Started 1,500 15,000 Beginning work in process inventory Direct materials $ 2,640 Ending work in process inventory 3,000 Conversion 5,148 $ 7,788 Status of ending work in process inventory Materials-Percent complete Conversion-Percent complete Direct materials added. 100% Direct labor added 20% Overhead applied (140% of direct labor) Total costs to account for 105,930 93,735 131,229 $338,682 Ending work in process inventory $29,532 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 cost/unit