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 2,000 20,000 18,000 4,000 100% 40% $ 2,840 8,400 $ 11, 240 Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 158,200 344,400 502,600 $ 513,840 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 Equivalent Units of Production (EUP) Direct Materials Conversion % Complete EUP Units % Complete EUP Equivalent Units of Production Cost per Equivalent Unit of Production Direct Materials Conversion Costs Costs EUP EUP Total costs + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Cost Assignment Completed and transferred out Direct materials Conversion EUP Cost per EUP Total cost EUP Cost per EUP Total cost Ending work in process Direct materials Conversion Total costs accounted for