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 Status of ending work in process inventory Materials-Percent complete Conversion-Percent complete $ 2,500 5.360 Costs 2.00 Beginning work in process inventory 20,000 Direct materials 5,000 Conversion Direct materials added 100% Direct labor added 35% Overhead applied (140% of direct labor) Total costs to account for Ending work in process Inventory $ 0.00 168,000 279200 5656,500 54,110 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