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. Note: Round "Cost per EUP" to 2 decimal places. Equivalent Units of Production (EUP) \begin{tabular}{|l|r|} \hline & \begin{tabular}{r} ELLIOTT COMPANY-First Department \\ Production Cost Report - Weighted Average Method \\ For Month Ended March 31 \end{tabular} \\ \hline Unit Reconciliation: & \\ \hline Units to account for: & 2,500 \\ \hline Beginning work in process & 25,000 \\ \hline Units started this period & 27,500 \\ \hline Total units to account for & \\ \hline Units accounted for: & 22,500 \\ \hline Completed and transferred out & 5,000 \\ \hline Ending work in process & 27,500 \\ \hline Total units accounted for & \end{tabular}