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 Beginning work in process inventory Started Ending work in process inventory 3,690 30,000 6,000 Costs Beginning work in process inventory Direct materials Conversion $ 3,660 Status of ending work in process inventory Materials-Percent complete Conversion-Percent complete Direct materials added 1001 Direct labor added 20% Overhead applied (140% of direct labor) Total costs to account for Ending work in process inventory $ 14,025 194,670 184,620 258,468 $651,786 $ 55,356 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 Total costs accounted for Difference due to rounding costunit 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 Costs Costs EUP EUP Cost per EUP Total cost Total costs - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs Accounted for: Cost of units transferred out: EUP Direct materials Conversion Total costs transferred out Costs of ending work in process EUP Direct materials Conversion Total cost of ending work in process Total cost Cost per EUP $ 0.00 $ 0.00 Total costs accounted for