Following is a partial process cost summary for Mitchell Manufacturing's Canning Department. Direct Materials 80,000 Conversion 12,000 Equivalent Units of Production Units Completed and transferred out Units in Ending Work in Process: Direct Materials (12,000 1008) Conversion (12,000 708) Equivalent Units of Production 12,000 8,400 88,400 92,000 Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period Total costs Cost per equivalent unit $ 41,600 139,400 $181,000 $ 1.97 per EUP $ 61,200 187,600 $ 248,800 $ 2.81 per EUP If the units completed were transferred to the Labeling Department, what is the appropriate journal entry to trar the direct materials? Multiple Choice Finished Goods $157,600; Work in Process $157,600 Finished Goods--Labeling $248,800: Finished Goods-Canning $248,800. Work in Process-Labeling $181,000, Work in Process-Canning $181,000. Work in Process-Labeling $181000, Finished Goods-Canning S181.000 Work in Process-Labeling $157,600. Work in Process-Canning $157,600