Following is a partial process cost summary for Mitchell Manufacturing's Canning Department Direct Materials Conversion 44,000 44,000 Equivalent Units of Production Units Completed and transferred out Units in Ending Work in Process: Direct Materials (6000 x 100%) Conversion (6000 x 60%) Equivalent Units of Production 6000 50,000 Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period Total costs $43,100 144,200 $187.30 $63.300 193.900 $257209 $ 3.75 EUP $ 5.40 Per Cost per equivalent unit EUP The total materials costs transferred out of the Canning Department equalse $165.000 $178,500 $187.500 44,000 44,000 Units Completed and transferred out Units in Ending Work in Process: Direct Materials (6000 x 100%) Conversion (6000 x 60%) Equivalent Units of Production 6000 50,000 3600 47.600 Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period Total costs $43, 100 144,200 $187.300 $63,300 193,900 $257.200 Cost per equivalent unit $ 3.75 per $ 5.40 Per EUP The total materials costs transferred out of the Canning Department equals: $165,000 $178,500 $187.500. $237,600 $187,300