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 Units Percent Percent Complete Complete Beginning work in process inventory Units started this period 3,000 30,000 Completed and transferred out 27,000 Ending work in process inventory 6,000 100% 30% Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion $ 5,160 11,736 $ 16,896 193,830 444,456 638,286 Total costs to account for $ 655,182 Unit Reconciliation: Units to account for: Beginning work in process ELLIOTT COMPANY-First Department Production Cost Report - Weighted Average Method For Month Ended March 31 3,000 Units started this period 30,000 Total units to account for 33,000 Units accounted for: Ending work in process 6,000 Completed and transferred out 27,000 Total units accounted for 33,000 Equivalent Units of Production (EUP) Direct Materials Conversion Units % Complete EUP % Complete EUP Completed and transferred out 27,000 100% 27,000 100% 27,000 Ending work in process 6,000 100% Equivalent Units of Production 33,000 6,000 33,000 30% 1,800 28,800 Cost per Equivalent Unit of Production Direct Materials Conversion Costs of beginning work in process Costs added this period Total costs Costs Equivalent units of production EUP Costs EUP Ending work in process 6,000 100% Equivalent Units of Production 33,000 Cost per Equivalent Unit of Production 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 Completed and transferred out Direct materials Conversion Ending work in process Direct materials Conversion Total costs accounted for Costs EUP 6,000 30% 1,800 33,000 28,800 Direct Materials Conversion EUP Cost per EUP Total cost Cost per EUP Total cost EUP $ 0.00 $ 0.00 Costs EUP 0 0