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 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 Units Percent Percent Complete Complete 4,000 40,000 36,000 8,000 100% 25% $ 7,920 18,720 $ 26,640 291,720 656,160 947,880 $ 974,520 ELLIOTT COMPANY-First Department Production Cost Report - Weighted Average Method For Month Ended March 31 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 Units % Complete Costs EUP Conversion EUP % Complete EUP Direct Materials EUP Cost per EUP Total cost EUP Cost per EUP Total cost $ 0.00 $ 0.00 Conversion Costs EUP 0 0