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 3,000 30,000 27,000 6,000 100% 40% $ 5.940 13,536 $ 19,476 Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 237,600 430,992 668,592 $ 688,068 ELLIOTT COMPANYFirst 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 Unit Reconciliation: Units to account for: Beginning work in process Completed and transferred out Ending work in process Units started this period Equivalent Units of Production (EUP) Direct Materials Conversion Units % Complete EUP % Complete EUP Equivalent Units of Production Cost per Equivalent Unit of Production Direct Materials Conversion Total costs Costs Costs EUP EUP Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Cost Assignment Completed and transferred out Direct materials EUP Cost per EUP Total cost Conversion Total costs of completed and transferred out Ending work in process Direct materials EUP Cost per EUP Total cost Conversion Total cost of ending work in process Total costs accounted for