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 inventor Started Ending work in process inventory Costs 3,500 Beginning work in process inventory $ 4,340 13,608 35,000 Direct materials 7,000 Conversion $ 17,948 237,440 221,795 310,51 $787,696 $ 83,356 Status of ending work in process inventory Direct materials added Materials-Percent complete Conversion-Percent complete 100% Direct labor added 35% 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.)