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.$)$

$\backslash$table$[[,\backslash$table$[[$ELLIOTT COMPANY$-$First Department$],[$Production Cost Report $-$ Weighted Average Method$],[$For Month Ended March $31]]],[$Unit Reconciliation:,$],[$Units to account for:,$],[3,$P$],[2,],[$Total units to account for,$],[$IInite arrniuntad far.,$]]$