• Inputs Beginning work in process inventory
• Total units accounted for
• Total units to account for
• Units completed and transferred out
• Units started this period
• Cost of goods manufactured
• Costs incurred this period
• Costs of beginning work in process
• Raw material purchases

Elliott Company produces large quantities of a standardized product. The following information is available for the first process in its production activities for March. 2,500 25,000 5,000 Costs Beginning work in process inventory Direct materials Conversion $ 4,400 8,160 Units Beginning work in process inventory Started Ending work in process inventory Status of ending work in process inventory Materials-Percent complete Conversion-Percent complete Direct materials added 100% Direct labor added 40% Overhead applied (140% of direct labor) Total costs to account for Ending work in process inventory $ 12,560 208,175 177,900 249,060 $647,695 $ 74,170 Prepare a process cost summary report for this process using the weighted-average method. (Round "Cost per EUP" to 2 de places.) Total Costs to Account for: Total costs to account for: Total costs accounted for Difference due to rounding cost/unit Unit Reconciliation: Units to account for: Total units to account for Total units accounted for: Total units accounted for Equivalent Units of Production (EUP)-Weighted Average Method Units % Materials EUP-Materials % Conversion EUP-Conversion Total units Cost per Equivalent Unit of Production Materials Conversion Total costs -Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Costs EUP Costs EUP Equivalent Units of Production (EUP)-Weighted Average Method Units % Materials EUP-Materials % Conversion EUP-Conversion Total units Cost per Equivalent Unit of Production Materials Conversion Total costs -Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Costs EUP Costs EUP EUP Cost per EUP Total cost Total Costs Accounted for: Cost of units transferred out: Direct materials Conversion Total costs transferred out Costs of ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for EUP Cost per EUP Total cost