Elliott Company produces large quantities of a standardized product. The following information is available for its first productio department for March. Prepare a production cost report for this department using the weighted average method. (Round "Cost EUP" to 2 decimal places.) Direct Materials Conversion Percent Percent Units Complete Complete Beginning work in process inventory 2,500 Units started this period 25,000 Completed and transferred out 22,500 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 5,000 100% 35% $ 4,800 11,400 $ 16,200 200,350 372,720 573,070 $ 589,270 Unit Reconciliation: Units to account for: Beginning work in process Units started this period Total units to account for Units accounted for: Completed and transferred out Ending work in process Total units accounted for Equivalent Units of Production (EUP) ELLIOTT COMPANY-First Department Production Cost Report - Weighted Average Method For Month Ended March 31 2,500 25,000 27,500 22,500 5,000 27,500 Direct Materials Conversion Units % Complete EUP % Complete EUP Completed and transferred out 22,500 Ending work in process 5,000 100% 100% 22,500 5,000 100% 35% 22,500 1,750 Equivalent Units of Production 27,500 27,500 24,250 Cost per Equivalent Unit of Production Direct Materials Conversion Costs of beginning work in process Costs added this period Total costs + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Cost Assignment $ 4,800 200,350 Costs EUP $ 205,150 Costs EUP 0 Completed and transferred out Direct materials Conversion Ending work in process Direct materials Conversion Total costs accounted for EUP Cost per EUP Total cost 22,500 22,500 EUP Cost per EUP Total cost 5,000 $ 0.00 1,750 $ 0.00 0 $ 0