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 2.500 25.000 22.500 5.000 100% 35% $ 4,800 11.400 $ 16,200 Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 200.350 372.720 573.070 $589,270 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: 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 0 0 0 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 Total cost Ending work in process Direct materials Conversion Cost per EUP $ 0.00 $ 0.00 Total costs accounted for