Direct Materials 80,000 80,000 Equivalent units of Production Units Completed and transferred out Units in Ending Work in Process: Direct Materials (12,000 . 100%) Conversion (12,000 701) Equivalent Units of Production 12,000 8,400 88,400 92,000 Cost per Equivalent Unit Conts of beginning work in process $ 41,600 Costs incurred this period 139,400 Total costs $181,000 Cost per equivalent unit $1.97 per EUP The total conversion costs transferred out of the Canning Department equals: $ 61,200 187,600 $248,800 $ 2.81 per EUP Multiple Choice $248,404 $248,800. $187,600 $181,000 $224,800 Direct Materials 80,000 80,000 Equivalent units of Production Units Completed and transferred out Units in Ending Work in Process: Direct Materials (12,000 . 100%) Conversion (12,000 701) Equivalent Units of Production 12,000 8,400 88,400 92,000 Cost per Equivalent Unit Conts of beginning work in process $ 41,600 Costs incurred this period 139,400 Total costs $181,000 Cost per equivalent unit $1.97 per EUP The total conversion costs transferred out of the Canning Department equals: $ 61,200 187,600 $248,800 $ 2.81 per EUP Multiple Choice $248,404 $248,800. $187,600 $181,000 $224,800