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.) 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 Unit Reconciliation: Units to account for: 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 Units 500 5,000 4,500 Direct Materials Conversion Percent Percent Complete Complete 1,000 100% 30% $ 505 2,052 $ 2,557 33,595 76,284 109,879 $ 112,436 ELLIOTT COMPANY-First Department Production Cost Report - Weighted Average Method For Month Ended March 31 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 Units % Complete EUP % Complete EUP Costs EUP Direct Materials EUP Cost per EUP Total cost EUP Cost per EUP Total cost Costs EUP Conversion