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Exercise 3-16 Weighted average: Process cost summary units and costs LO C3 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 3,000 30.000 6.000 Costs Beginning work in process inventory Direct materials Conversion $ 3.450 12800 Status of ending work in proces inventory Materials Percent complete Conversion-Percent complete 100 % 35% Direct materials added Direct labor added Overhead applied (140% of direct labor) $ 16,050 213,030 169350 237 090 Total costs to account for 5 635 520 Ending work in process inventory S69 600 Prepare a process cost summary report for this company showing costs charged to production unit cost ormation u ntils of production cost per EUP and its contassignment and reconcilio Use the weighted average method Round "Cost per Eup to 2 decimal places) Total Costs to Account for: Total cost to count for Total costs counted for Dierenoe due to rounding costunit Unit Reconciliation Units to account for Total units to account for Total units accounted for: Total units accounted for Equivalent Units of Production (EUP)-Welighted Average Method Units EUP Materials EUP. Materials Conversion Conversion Total units Cost per Equivalent Unit of Production Costs EUP EUP Total costs -Fouivalent units of production Cost per equivalent unit of production rounded to 2 decimals) Total Costs Around for Cost of units transferred out EUP Cost per EUP Total cost Total cost transferred out Costs of ending work in process EUP Cost per EUP Total cost Total cost of ending work in process Total cost accounted