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. Note: Round "Cost per EUP" to 2 decimal places. Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for Unit Reconciliation: Units to account for Total units to account for Units accounted for: Direct Materials Conversion Percent Percent Complete Complete Units 2,500 25,000 22,500 5,000 100% 35% $ 4,925 6,240 $ 11,165 174,100 412,800 $86,900 $ 598,065 ELLIOTT COMPANY-First Department Production Cost Report-Weighted Average Method For Month Ended March 31 Total units accounted for Equivalent Units of Production (EUP) Direct Materials Conversion