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 Direct Materials Conversion Percent Percent Complete Complete Units 4,000 40,000 36,000 8,000 100% 25% $ 7,920 18,720 $ 26,640 291,720 656,160 947,880 $ 974,520 Unit Reconciliation: Units to account for: Total units to account for Units accounted for: ELLIOTT COMPANY-First Department Production Cost Report - Weighted Average Method For Month Ended March 31 Equivalent Units of Production (EUP) Equivalent Units of Production Direct Materials Conversion Units % Complete EUP % Complete EUP Cost per Equivalent Unit of Production Direct Materials Conversion Total costs Costs Costs Equivalent units of production EUP EUP Cost per equivalent unit of production (rounded to 2 decimals) 0 0 Cost Assignment Completed and transferred out Direct materials Conversion Ending work in process Direct materials Conversion Total costs accounted for EUP Cost per EUP Total cost EUP Cost per EUP Total cost $ 0.00 $ 0.00