Elliott Company produces large quantities of a standardized product. The following information is avaliable 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}{|c|c|c|c|c|c|} \hline Completed and transferred out & 36,000 & & & & \\ \hline Ending work in procoss & 8,000 & & & & \\ \hline Total units accounted for & 44,000 & & & & \\ \hline \multicolumn{6}{|l|}{ Equivalent Units of Production (EUP) } \\ \hline & & \multicolumn{2}{|c|}{ Direct Materials } & \multicolumn{2}{|c|}{ Conversion } \\ \hline & Units & \% Complete & EUP & * Complete & EUP \\ \hline Completed and transferred out & 36,000 & 100% & 36,000 & 100% & 36,000 \\ \hline Ending work in process & 8,000 & 100% & 8,000 & 25% & 2,000 \\ \hline Equivalent Units of Production & 44,000 & & 44,000 & & 38,000 \\ \hline Cost per Equivalent Unit of Production & & & Direct Materials & & Conversion \\ \hline Costs of beginning work in process & & & 7,920 & & 18,720 \\ \hline Costs added this period & & & 291,720 & & 656,160 \\ \hline Total costs & & Costs & 200,640 & Costs & 674,880 \\ \hline - Equivalent units of production & & EUP & 15 & EUP & \\ \hline \multicolumn{2}{|c|}{ Cost per equivalent unit of production (rounded to 2 decimals) } & = & \begin{tabular}{ll} & 19.976 .00 \end{tabular} & & 0 \\ \hline \multicolumn{6}{|l|}{ Cost Assignment } \\ \hline Completed and transferred out & EUP & Cost per EUP & Total cost & & \\ \hline \multicolumn{6}{|l|}{ Diroct materials } \\ \hline \multicolumn{6}{|l|}{ Conversion } \\ \hline Ending work in process & EUP & Cost per EUP & Total cost & & \\ \hline Direct malerials & & 0.00 & & & \\ \hline Conversion & & 0.00 & & & \\ \hline & & & & & \\ \hline Total costs accounted for & & & & & \\ \hline \end{tabular} Elliott Company produces large quantities of a standardized product. The following information is avaliable 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}{|c|c|c|c|c|c|} \hline Completed and transferred out & 36,000 & & & & \\ \hline Ending work in procoss & 8,000 & & & & \\ \hline Total units accounted for & 44,000 & & & & \\ \hline \multicolumn{6}{|l|}{ Equivalent Units of Production (EUP) } \\ \hline & & \multicolumn{2}{|c|}{ Direct Materials } & \multicolumn{2}{|c|}{ Conversion } \\ \hline & Units & \% Complete & EUP & * Complete & EUP \\ \hline Completed and transferred out & 36,000 & 100% & 36,000 & 100% & 36,000 \\ \hline Ending work in process & 8,000 & 100% & 8,000 & 25% & 2,000 \\ \hline Equivalent Units of Production & 44,000 & & 44,000 & & 38,000 \\ \hline Cost per Equivalent Unit of Production & & & Direct Materials & & Conversion \\ \hline Costs of beginning work in process & & & 7,920 & & 18,720 \\ \hline Costs added this period & & & 291,720 & & 656,160 \\ \hline Total costs & & Costs & 200,640 & Costs & 674,880 \\ \hline - Equivalent units of production & & EUP & 15 & EUP & \\ \hline \multicolumn{2}{|c|}{ Cost per equivalent unit of production (rounded to 2 decimals) } & = & \begin{tabular}{ll} & 19.976 .00 \end{tabular} & & 0 \\ \hline \multicolumn{6}{|l|}{ Cost Assignment } \\ \hline Completed and transferred out & EUP & Cost per EUP & Total cost & & \\ \hline \multicolumn{6}{|l|}{ Diroct materials } \\ \hline \multicolumn{6}{|l|}{ Conversion } \\ \hline Ending work in process & EUP & Cost per EUP & Total cost & & \\ \hline Direct malerials & & 0.00 & & & \\ \hline Conversion & & 0.00 & & & \\ \hline & & & & & \\ \hline Total costs accounted for & & & & & \\ \hline \end{tabular}