answer choices:

$178,200

$204,000

$171,072

$142,560

$178,000

Following is a partial process cost summary for Mitchell Manufacturing's Canning Department. Direct Materials 4 8,000 Conversion 48,000 Equivalent Units of Production Units Completed and transferred out Units in Ending Work in Process: Direct Materials (12,000 * 100%) Conversion (12,000 * 808) Equivalent Units of Production 12,000 9,600 57,600 60,000 Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period Total costs Cost per equivalent unit $ 40,900 137,100 $178,000 $ 2.97 per EUP $ 60,200 184,600 $244,800 $ 4.25 per EUP The total materials costs transferred out of the Canning Department equals