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	3,000		Beginning work in process inventory
Started	30,000		Direct materials	$	3,270
Ending work in process inventory	6,000		Conversion		8,928
							$	12,198
Status of ending work in process inventory			Direct materials added					229,380
MaterialsPercent complete	100	%	Direct labor added					188,340
ConversionPercent complete	35	%	Overhead applied (140% of direct labor)					263,676
			Total costs to account for				$	693,594
			Ending work in process inventory				$	75,564

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: Costs of beginning work in progress costs incurred this period Total costs to account for: $0 Total costs accounted for Difference due to rounding cost/unit $0 Unit Reconciliation: Units to account for: Beginning work in progress units started this period Total units to account for Total units accounted for: completed and transferred out ending work in progress Total units accounted for Equivalent Units of Production (EUP)- Weighted Average Method Units % Materials EUP- Materials % Conversion EUP-Conversion units completed and transferred out units of ending work in progress Total units Cost per Equivalent Unit of Production Materials Conversion Total costs Costs Costs Equivalent units of production EUP EUP Cost per equivalent unit of production (rounded to 2 decimals) 0 0 Total Costs Accounted for: Cost of units transferred out: EUP Cost per EUP Total cost Direct materials Conversion Total costs transferred out Costs of ending work in process EUP Cost per EUP Total cost Direct materials $0.00 Conversion $0.00 Total cost of ending work in process Total costs accounted for