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. \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{2}{|l|}{ Units to account for: } & & & & \\ \hline & & & & & \\ \hline & & & & & \\ \hline \multicolumn{6}{|l|}{ Total units to account for } \\ \hline \multicolumn{6}{|l|}{ Units accounted for: } \\ \hline & & & & & \\ \hline \multicolumn{6}{|l|}{ Total units accounted for } \\ \hline \multicolumn{6}{|l|}{ Equivalent Units of Production (EUP) } \\ \hline & & \multicolumn{2}{|c|}{ Direct Materials } & \multicolumn{2}{|c|}{ Conversion } \\ \hline & Units & % Complete & EUP & % Complete & EUP \\ \hline & & & & & \\ \hline & & & & & \\ \hline \multicolumn{6}{|l|}{ Equivalent Units of Production } \\ \hline Cost per Equivalent Unit of Production & & & Direct Materials & & Conversion \\ \hline & & & & & \\ \hline & & & & & \\ \hline Total costs & & Costs & & Costs & \\ \hline Equivalent units of production & & EUP & & EUP & \\ \hline \multicolumn{3}{|c|}{ Cost per equivalent unit of production (rounded to 2 decimals) } & 0 & & 0 \\ \hline Cost Assignment & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|l|}{ Equivalent Units of Production } \\ \hline Cost per Equivalent Unit of Production & & & Direct Materials & & Conversion \\ \hline \\ \hline & & & & & \\ \hline Total costs & & Costs & & Costs & \\ \hline Equivalent units of production & & EUP & & EUP & \\ \hline \multicolumn{3}{|c|}{ Cost per equivalent unit of production (rounded to 2 decimals) } & 0 & & 0 \\ \hline \multicolumn{6}{|l|}{ Cost Assignment } \\ \hline Completed and transferred out & EUP & Cost per EUP & Total cost & & \\ \hline \multicolumn{6}{|l|}{ Direct materials } \\ \hline \multicolumn{6}{|l|}{ Conversion } \\ \hline Ending work in process & EUP & Cost per EUP & Total cost & & \\ \hline Direct materials & & 0.00 & & & \\ \hline Conversion & & 0.00 & & & \\ \hline Total costs accounted for & & & & & \\ \hline \end{tabular}