Following is a partial process cost summary for Mitchell Manufacturing's Canning Department. Direct Materials 80,000 Conversion 80,000 Equivalent Units of Production Units Completed and transferred out Units in Ending Work in Process: Direct Materials (12,000 X 100%) Conversion (12,000 X 70%) 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 $ 61,200 187, 600 $248, 800 2.81 per EUP $ 1.97 per EUP The total materials costs transferred out of the Canning Department equals: Multiple Choice $181.240. $224.800 $157,600. $174,148 $181,000