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.

Units Direct Materials Conversion

Percent Complete Percent Complete

Beginning work in process inventory $500$

Units started this period $5,000$

Completed and transferred out $4,500$

Ending work in process inventory $1,000100\%30\%$

Beginning work in process inventory

Direct materials $ $505$

Conversion $2,052$ $ $2,557$

Costs added this period

Direct materials $33,595$

Conversion $76,284109,879$

Total costs to account for $ $112,436$