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 $4,000$

Units started this period $40,000$

Completed and transferred out $36,000$

Ending work in process inventory $8,000100\%30\%$

Beginning work in process inventory

Direct materials $ $6,320$

Conversion $13,728$ $ $20,048$

Costs added this period

Direct materials $313,120$

Conversion $576,096889,216$

Total costs to account for $ $909,264$