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		Beginning work in process inventory
Started	30,000		Direct materials	$	5,160
Ending work in process inventory	6,000		Conversion		11,736
							$	16,896
Status of ending work in process inventory			Direct materials added					193,830
MaterialsPercent complete	100	%	Direct labor added					185,190
ConversionPercent complete	30	%	Overhead applied (140% of direct labor)					259,266
			Total costs to account for				$	655,182
			Ending work in process inventory				$	64,692

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: $ 0 Total costs accounted for $ 0 Difference due to rounding cost/unit Unit Reconciliation: Units to account for: Total units to account for Total units accounted for: Total units accounted for Equivalent Units of Production (EUP)-Weighted Average Method Units % Materials EUP- Materials % Conversion EUP-Conversion Total units Cost per Equivalent Unit of Production Materials Conversion Total costs Costs Costs EUP EUP 0 0 + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs Accounted for: Cost of units transferred out: EUP Cost per EUP Total cost Total Costs Accounted for: Cost of units transferred out: EUP Cost per EUP Total cost Direct materials Conversion Total costs transferred out Costs of ending work in process EUP Cost per EUP Total cost Direct materials $ 0.00 Conversion 0.00 Total cost of ending work in process Total costs accounted for