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 Units Percent Percent Complete Complete Beginning work in process inventory 2,500 Units started this period 25,000 Completed and transferred out 22,500 Ending work in process inventory 5,000 100% 35% Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $ 4,800 11,400 $ 16,200 200,350 372,720 573,070 $ 589,270 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 ELLIOTT COMPANY-First Department Production Cost Report - Weighted Average Method For Month Ended March 31 Direct Materials Conversion Units % Complete EUP % Complete EUP Direct Materials Conversion Total costs + Equivalent units of production Costs Costs EUP EUP Cost per equivalent unit of production (rounded to 2 decimals) 0 0 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 Costs EUP Direct Materials EUP Cost per EUP Total cost EUP Cost per EUP Total cost $ 0.00 $ 0.00 Conversion Costs EUP 0 0