Equivalent units of production (EUP) Direct Materials Percent Conversion Percent Units Complete EUP Complete EUP Completed and transferred out 50,000 100 % 50,000 100% 50,000 Ening Work in Process 15,000 100% 15,000 80% 12,000 65,000 62,000 Cost per EUP Conversion 04 Cost of beginning work in process Costs added this period Total costs + Equivalent units of production Cost per EUP The total conversion costs transferred out of the Canning department equals: $ 176,500 65,000 $ 2.71 per EUP Direct Materials $ 40,500 136,000 $ 59,700 183,100 $ 242,800 62,000 $ 3.92 per EUP Multiple Choice $183,100. $176,150 O $242,800. $243,040 $196,000