13 5 Joints 02:16:42 Following is a partial process cost summary for Mitchell Manufacturing's Canning Department. Equivalent Units of Production Units Completed and transferred out Units in Ending Work in Process: Direct Materials (12,000 * 100%) Conversion (12,000 * 708) Equivalent Units of Production Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period Total costs Cost per equivalent unit Conversion 80,000 Direct Materials 80,000 12,000 92,000 8,400 88,400 $ 41,600 139,400 $181,000 $ 61,200 187,600 $248,800 $1.97 per EUP $ 2.81 per EUP The total conversion costs transferred out of the Canning Department equals: Multiple Choice $248,404. $248,800. $187,600. $181,000 $224,800