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.

Units Direct Materials Conversion

Percent Complete Percent Complete

Beginning work in process inventory $3,500$

Units started this period $35,000$

Completed and transferred out $31,500$

Ending work in process inventory $7,000100\%40\%$

Beginning work in process inventory

Direct materials $ $3,815$

Conversion $11,592$ $ $15,407$

Costs added this period

Direct materials $299,180$

Conversion $622,272921,452$

Total costs to account for $ $936,859$