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 500 Units started this period 5,000 Completed and transferred out 4,500 1,000 100% 30% Ending work in process inventory Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials $ 865 1,656 40,000 Conversion 77,832 Total costs to account for $ 2,521 117,832 $ 120,353