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.

	Units	Direct Materials	Conversion
		Percent Complete	Percent Complete
Beginning work in process inventory	2,000
Units started this period	20,000
Completed and transferred out	17,000
Ending work in process inventory	5,000	100%	35%

Beginning work in process inventory
Direct materials	$ 2,500
Conversion	6,360	$ 8,860
Costs added this period
Direct materials	168,000
Conversion	479,640	647,640
Total costs to account for		$ 656,500