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	4,000		Beginning work in process inventory
Started	40,000		Direct materials	$	5,080
Ending work in process inventory	8,000		Conversion		16,320
							$	21,400
Status of ending work in process inventory			Direct materials added					272,120
MaterialsPercent complete	100	%	Direct labor added					253,160
ConversionPercent complete	35	%	Overhead applied (140% of direct labor)					354,424
			Total costs to account for				$	901,104
			Ending work in process inventory				$	95,424

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