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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 1,500 15,000 Beginning work in process inventory Direct materials Started $ 2,640 Ending work in process inventory 3,000 Conversion 5,148 Status of ending work in process inventory Direct materials added Materials-Percent complete $ 7,788 105,930 93,735 131,229 Direct labor added Conversion-Percent complete Overhead applied (140% of direct labor) Total costs to account for $338,682 Ending work in process inventory $ 29,532 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: 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 Costs EUP + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) 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 Conversion Total cost of ending work in process Total costs accounted for 100% 20% Costs EUP