Following is a partial process cost summary for Mitchell Manufacturing's Canning Depertment 15 Equivalent Units of Production Units Completed and transferred out Units in Ending Work in Process: Direct Materials Conversion 72,800 15,000 87,000 Direct Materials (15,eee 10x) Conversion (15,000 * 80%) 12,000 84,000 osEquivalent Units of Production Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period Total costs Cost per equivalent unit s 43,se0 63,800 195,400 145,300 $188,800 $ 2.17 per EUP 259, 200 3.09 per EUP if the units completed were transferred to the Lobeling Deparnment what is the appropriate journal entry to transfer the co Multiple Choice