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.ee 20,880 18,888 4,08 100% $ 2,840 8,460 $ 11,240 Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 158,280 344,482 502,600 $ 513,840 ELLIOTT COMPANY-First Department Production Cost Report - Weighted Average Method For Month Ended March 31 Unit Reconciliation: Units to account for: Beginning work in process 2,000 Units started this period 20.000 Total units to account for 22.000 Units accounted for: Ending work in process 4,000 Completed and transferred out 18,000 Total units accounted for 22,000 Equivalent Units of Production (EUP) Direct Materials Units % Complete EUP Completed and transferred out 18,000 100% 18,000 Ending work in process 4,000 100% 4,000 Equivalent Units of Production 22.000 22.000 Cost per Equivalent Unit of Production Direct Materials Costs of beginning work in process S 2,840 Costs added this period Total costs Costs - Equivalent units of production EUP Cost per equivalent unit of production (rounded to 2 decimals) 0 Cost Assignment Completed and transferred out EUP Cost per EUP Total cost Direct materials 18,000 Conversion 18,000 Total costs of completed and transferred out Ending work in process EUP Cost per EUP Total cost Direct materials 4,000 $ 0.00 Conversion $ 0.00 Total cost of ending work in process Total costs accounted for Conversion % Complete EUP 100% 18,000 40% 1,600 19,600 Conversion S 8,400 Costs EUP 0