Following is a partial process cost summary for Mitchell Manufacturing's Canning Department.

Equivalent Units of Production	Direct Materials					Conversion
Units Completed and transferred out			92,000					92,000
Units in Ending Work in Process:
Direct Materials (9,000 * 100%)			9,000
Conversion (9,000 * 60%)								5,400
Equivalent Units of Production			101,000					97,400
Cost per Equivalent Unit
Costs of beginning work in process		$	42,400				$	62,300
Costs incurred this period			141,900					190,900
Total costs		$	184,300				$	253,200
Cost per equivalent unit		$	1.82	per EUP			$	2.60	per EUP

The total conversion costs transferred out of the Canning Department equals:

Multiple Choice

• $253,240.

• $253,200.

• $190,900.

• $184,300.

• $239,200.