Equivalent units of production (EUP) Direct Materials Conversion Units Percent Complete EUP Percent Complete EUP Completed and transferred out 48,000 100% 48,000 100% 48,000 Ending Work in Process 12,000 100% 12,000 80% 9,600 60,000 57,600 Cost per EUP Direct Materials Conversation Cost of beginning work in process $ 40,900 $ 60,200 Costs added this period 137,100 184,600 Total costs $ 178,000 $ 244,800 % EUP from part (a) 60,000 57,600 Cost per EUP $ 2.97 per EUP $ 4.25 per EUP The total direct materials costs transferred out of the Canning department equals