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 $2,000$ Beginning work in process inventory

Started $20,000$ Direct materials $ $2,500$

Ending work in process inventory $5,000$ Conversion $6,360$

$ $8,860$

Status of ending work in process inventory Direct materials added $168,000$

Materials$$Percent complete $100\%$ Direct labor added $199,850$

Conversion$$Percent complete $35\%$ Overhead applied $(140\%$ of direct labor$)279,790$

Total costs to account for $ $656,500$

Ending work in process inventory $ $84,110$

Prepare a process cost summary report for this process using the weighted$-$average method. $($Round "Cost per EUP" to $2$ decimal places.$)$