Elliolt 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 Note: Round "Cost per EUP" to 2 decimal places. \begin{tabular}{l} ELLIOTT COMPANY - First Department \\ Uroduction Cost Report - Weighted Average Method \\ For Month Ended March 31 \\ \hline Units Reconciliation: \\ \hline \\ \hline \\ \hline Total units to account for \\ \hline Units accounted for: \\ \hline \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline & \multirow[b]{2}{*}{ Units } & \multicolumn{2}{|c|}{ Dirout maternas } & \\ \hline & & % Complete & EUP. & % Complete & EUP \\ \hline & & & & & \\ \hline & & & & & \\ \hline \multicolumn{6}{|l|}{ Equivalent Units of Production } \\ \hline Cost per Equivalent Unit of Production & & & Direct Materials & & Conversion \\ \hline \\ \hline & & & & & \\ \hline Total costs & & Costs & & Costs & \\ \hline - Equivalent units of production & & EUP & & EUP & \\ \hline \multicolumn{3}{|c|}{ Cost per equivalent unit of production (rounded to 2 decimals) } & \multirow[t]{2}{*}{0} & \multicolumn{2}{|r|}{0} \\ \hline \multicolumn{5}{|l|}{ Cost Assigntinent } & \\ \hline Compleled and transterred out & EUP & Cost per EUP & Total cost & & \\ \hline \multicolumn{6}{|l|}{ Direct materials: } \\ \hline \multicolumn{6}{|l|}{ Conversion } \\ \hline & & & & & \\ \hline Ending work in process & EUP & 33 Cost per EUP & Total cost & & \\ \hline Direct materials & & 0.00 & & & \\ \hline Conversion & & 0.00 & & & \\ \hline \end{tabular}