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 Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Units 3,500 35,000 31,500 7,000 1eex 20% $ 3,605 15,876 $ 19,481 Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 250,000 576.324 B27.204 $ 146,685 ELLIOTT COMPANY-First Department Production Cost Report - Weighted Average Method For Month Ended March 31 Unit Reconciliation Units to account for Total units to account for Units accounted for Units accounted for: Total units accounted for Equivalent Units of Production (EUP) Direct Materials % Complete EUP Conversion % Complete EUP Units Equivalent Units of Production Cost per Equivalent Unit of Production Direct Materials Conversion Costs Costs EUP EUP Total costs - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Cost Assignment Completed and transferred out EUP Direct materials Conversion Cost per EUP Total cost EUP Cost per EUP Total cost Ending work in process Deech materiales Conversion Total costs accounted for