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 2,000 Beginning work in process inventory 20,000 Direct materials 5,000 Conversion $2,500 6,360 Status of ending work in process inventory Materials Percent complete Conversion Percent complete Direct materials added 100% Direct labor added 35% Overhead applied (140% of direct labor) Total costs to account for Ending work in process inventory $ 8,860 168,000 199,850 279,790 $656,500 $ 84,118 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.)