Elliott Company produces large quantities of a standardized product. The following information is available for its production activities for March Units Beginning work in process inventory Started Ending work in process inventory Costs 3,000 Beginning work in process inventory 30,000 Direct materials Conversion 5,160 11,736 6,000 $16,896 193,830 185,190 259,266 $655,182 64,692 Status of ending work in process inventory Direct materials added 100% Direct labor added Materials-Percent complete Conversion-Percent complete 30% Overhead applied (140% of direct labor) Total costs to account for Ending work in process inventory Prepare a process cost summary report for this company, showing costs charged to production, unit cost information, equivalent units of production, cost per EUP, and its cost assignment and reconciliation. Use the weighted-average method. (Round "Cost per EUP" to 2 decimal places.)