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 Unito Complete Complete Beginning work in process inventory 1.000 Unite started this period 10,000 Completed and transferred out 9.000 Ending work in process inventory 2.000 1001 400 $ 2,000 3,240 $ 5,240 Beginning work in process inventory Direct materials Conversion costs added this period Direct materials Conversion Total costs to account for 81,820 177,854 259,684 $ 264,924 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 Conversion Units accounted for: Total units accounted for Equivalent Units of Production (EUP) Direct Materials % Completo EUP Conversion % Complete EUP Units Equivalent Units of Production Cost per Equivalent Unit of Production Direct Materials Conversion Costs EUP Costs EUP 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