Direct Materials Conversion Percent Percent Units Complete Complete Beginning work in process inventory 2,500 Units started this period 25,000 Completed and transferred out 22,500 Ending work in process inventory 5,000 100% 30% Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for Unit Reconciliation: Units to account for: Beginning work in process Units started this period $ 3,725 11,580 $ 15,305 185,750 437,700 623,450 $ 638,755 Answer is not complete. ELLIOTT COMPANY-First Department Production Cost Report - Weighted Average Method For Month Ended March 31 2,500 25,000 27,500 Total units to account for Units accounted for: Completed and transferred out 22,500 Ending work in process 5,000 Total units accounted for 27,500 Equivalent Units of Production (EUP) Direct Materials Units % Complete Completed and transferred out 22,500 100% Ending work in process 5,000 100% Equivalent Units of Production 27,500 Cost per Equivalent Unit of Production Costs of beginning work in process Costs added this period Total costs Costs EUP + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Cost Assignment Completed and transferred out Direct materials Conversion Ending work in process Direct materials Conversion Total costs accounted for $ Conversion EUP % Complete EUP 22,500 5,000 100% 30% 22,500 1,500 27,500 24,000 Direct Materials 3,725 EUP Cost per EUP Total cost EUP Cost per EUP Total cost $ 0.00 $ 0.00 Conversion Costs EUP 0 0