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	2,500		Beginning work in process inventory
Started	25,000		Direct materials	$	4,800
Ending work in process inventory	5,000		Conversion		11,400
							$	16,200
Status of ending work in process inventory			Direct materials added					200,350
MaterialsPercent complete	100	%	Direct labor added					155,300
ConversionPercent complete	35	%	Overhead applied (140% of direct labor)					217,420
			Total costs to account for				$	589,270
			Ending work in process inventory				$	65,020

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