lliott 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 2,500 Beginning work in process inventory Started 25,000 Direct materials $ 4,400 Ending work in process inventory 5,000 Conversion 8,160 $ 12,560 Status of ending work in process inventory Direct materials added 208,175 MaterialsPercent complete 100 % Direct labor added 177,900 ConversionPercent complete 40 % Overhead applied (140% of direct labor) 249,060 Total costs to account for $ 647,695 Ending work in process inventory $ 74,170 Prepare a process cost summary report for this process using the weighted-average method. (Round "Cost per EUP" to 2 decimal places.)