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.) 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 Equivalent Units of Production (EUP) Equivalent Units of Production Direct Materials Conversion Unite Percent Percent Complete Complete 3,000 30,000 27,000 6,000 100% 354 $ 3,270 8,928 $12,198 229,380 452,016 681,396 $ 693,594 ELLIOTT COMPANY-First Department Production Cost Report-Weighted Average Method For Month Ended March 31 Direct Materials Conversion Units % Complete EUP % Complete EUP