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 Units Complete Complete Beginning work in process inventory 3,000 Units started this period 3 , Completed and transferred out 27,000 Ending work in process inventory 6,000 100% 35% $ 3,270 8,928 $ 12,198 Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 229,380 452,016 681,396 $ 693,594 Answer is not complete. ELLIOTT COMPANY-First Department Production Cost Report - Weighted Average Method For Month Ended March 31 3,000 30,000 33,000 Unit Reconciliation: Units to account for: Beginning work in process Units started this period Total units to account for Units accounted for: Completed and transferred out Ending work in process Total units accounted for Equivalent Units of Production (EUP) 27.000 6,000 33,000 Direct Materials Conversion Units EUP EUP % Complete 100% 100% 27,000 6,000 33,000 Complete 100% 35% Completed and transferred out Ending work in process Equivalent Units of Production Cost per Equivalent Unit of Production 27,000 2,100 29.100 27,000 6,000 33,000 Direct Materials 3,270 229,380 232,650 Conversion s $ Costs of beginning work in process Costs added this period Total costs + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) 8,928 452,016 460,944 S S Costs EUP Costs EUP 0 0