ces Elliott Company produces large quantities of a standardized product. The following information is available for its first production department for March. Prepare a production cost report for this department using the weighted average method. (Round "Cost per EUP" to 2 decimal places.) Direct Materials Conversion Percent Percent Complete Complete Units Beginning work in process inventory Units started this period. 3,500 35,000 Completed and transferred out 31,500 7,000 100% 20 Ending work in process inventory Beginning work in process inventory Direct materials Conversion Costs added this period) Direct materials Conversion Total costs to account for Unit Reconciliation: Units to account for Beginning work in process Units started this period $ 3,605 15,876 $19,481 250,880 576,324 027,204 5846,605 ELLIOTT COMPANY--First Department Production Cost Report-Weighted Average Method For Month Ended March 31 3,500 35,000