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Equivalent Units of Production (EUP)- Weighted Average Method % Materials EUP- % EUP- Units Materials Conversion Conversion 100% 100% Units completed and transferred out 27,000 27,000 27,000 Ending work in process 6,000 100% 6,000 35% 2,100 33,000 Total units 33,000 29,100 Materials Cost per Equivalent Unit of Production Conversion Cost of beginning work in process $ 3,270 8,928 Costs incurred this period 229,380 0x $ 232,650 Total costs Costs Costs 0 X 0 X Equivalent units of production EUP EUP Cost per equivalent unit of production (rounded to 2 decimals) 0 0 Total Costs Accounted for: Cost per EUP Cost of units transferred out: EUP Total cost 0.00 $ $ 0 X Direct materials 27,000 $ 0 X 0.00 Conversion 27,000 Total costs transferred out Cost per EUP Costs of ending work in process EUP Total cost 0 X$ 0 X Direct materials 0.00 $ 0 X $ Conversion 0 0.00 Total cost of ending work in process Total costs accounted for Elliott Company produces large quantities of a standardized product. The following information is available for its production activities for March Units Costs Beginning work in process inventory Beginning work in process inventory Direct materials Conversion 3,000 30,000 6,000 3,270 8,928 Started Ending work in process inventory $12,198 229,380 188,340 263,676 Status of ending work in process inventory Materials-Percent complete Conversion-Percent complete Direct materials added 1008 Direct labor added 358 overhead applied (1408 of direct labor) Total costs to account for $693,594 $ 75,564 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.) Answer is complete but not entirely correct. Total Costs to Account for: Costs of beginning work in process 12,198 Costs incurred this period 681,396 Total costs to account for 693,594 Total costs accounted for Difference due to rounding cost/unit 0 Unit Reconciliation