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 Complete Complete Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for Units 3,000 30,000 27,000 6,000 100% 20% $ 3,660 10,368 $ 14,028 194,678 443,888 637,758 $651,786 ELLIOTT COMPANY-First Department Production Cost Report-Weighted Average Method For Month Ended March 31 Unit Reconciliation: D Unit Reconciation Units to account for ELLIOTT COMPANY-First Department Production Cost Report-Weighted Average Method For Month Ended March 31 Total units to account for Units accounted for: Total units accounted for Equivalent Units of Production (EUP) Equivalent Units of Production Cost per Equivalent Unit of Production Total costs Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Cost Assignment Completed and transferred out Direct materials Conversion Ending work in process Direct materials Conversion Total costs accounted for Direct Materials Conversion Unite % Complete EUP % Complete EUP Costs EUP Direct Materials EUP Cost per EUP Total cost EUP Cost per EUP Total cost $ 0.00 $ 0.00 Conversion Costs EUP 0