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 4,090 Beginning work in process inventory 40,000 Direct materials 8,000 Conversion Direct materials added 100% Direct labor added 24 Overhead applied (1409 of direct labor) Total costs to account for Ending work in process inventory $ 7,360 9,6ee $ 16,960 293,600 232,88a 326,032 $869,472 $ 78,912 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: 0 Total costs to account for Total costs accounted for Difference due to tounding contunit Unit Reconciliation: Units to account for $ 0 Total units to account for Total units accounted for: Total units accounted for Equivalent units of Production (EUP)-Weighted Average Method Unita * Materials EUP. Materials 56 Conversion EUP-Conversion Total units Cost per Equivalent Unit of Production Materials Conversion Costs EUP Costs EUP 0 Cost per EUP Total cost Total costs + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs Accounted for Cost of units transferred out: EUP Direct materials Conversion Total costs transferred out Costs of ending work in process EUP Direct materials Conversion Total cost of ending work in process Total costs accounted for Total cost Cost per EUP $ 0.00 $ 0.00