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. Note: Round "Cost per EUP" to 2 decimal places. Direct Materials Conversion Units Percent Percent Complete Complete Beginning work in process inventory 3,500 Units started this period 35,000 Completed and transferred out 31,500 7,000 100% 20% 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 Equivalent Units of Production (EUP) Equivalent Units of Production Cost per Equivalent Unit of Production $ 3,605 15,876 $ 19,481 250,880 576,324 827,204 $ 846,685 ELLIOTT COMPANY-First Department Production Cost Report-Weighted Average Method For Month Ended March 31 Units Direct Materials % Complete Conversion EUP % Complete EUP 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 Costs EUP Direct Materials EUP Cost per EUP Total cost Costs EUP Conversion 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 EUP Cost per EUP Total cost EUP Cost per EUP Total cost +