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			Costs
Beginning work in process inventory	1,000		Beginning work in process inventory
Started	10,000		Direct materials	$	2,000
Ending work in process inventory	2,000		Conversion		3,240
							$	5,240
Status of ending work in process inventory			Direct materials added					81,820
MaterialsPercent complete	100	%	Direct labor added					74,110
ConversionPercent complete	40	%	Overhead applied (140% of direct labor)					103,754
			Total costs to account for				$	264,924
			Ending work in process inventory				$	30,024

Prepare a process cost summary report for this process using the weighted-average method. (Round "Cost per EUP" to 2 decimal places.)