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 $ 3,450 Ending work in process inventory 6,000 Conversion 12,600 $ 16,050 Status of ending work in process inventory Direct materials added 213,030 Materials—Percent complete 100 % Direct labor added 169,350 Conversion—Percent complete 35 % Overhead applied (140% of direct labor) 237,090 Total costs to account for $ 635,520 Ending work in process inventory $ 69,600 Prepare a process cost summary report for this process using the weighted-average method. (Round "Cost per EUP" to 2 decimal places.)