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 Units Beginning work in process inventory 4,000 Units started this period 40,000 Completed and transferred out 36,000 8,000 100% 35% 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 $ 5,080 16,320 $ 21,400 272,120 607,584 879,704 $ 901,104 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 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