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 Units Beginning work in process inventory Complete Complete Units started this period 3,500 Completed and transferred out 35,000 Ending work in process inventory 31,500 7,000 100% 40% Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $3,015 11,592 $ 15,407 299,100 622,272 921,452 Unit Reconciliation: Units to account for $ 936,859 ELLIOTT COMPANY-First Department Production Cost Report-Weighted Average Method: For Month Ended March 31 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 Direct Materials % Complete EUP % Complete Direct Materials Conversion EUP Conversion 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