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 80,000 80,000 Units in Ending Work in Process: Direct Materials (12,000 * 100%) 12,000 Conversion (12,000 * 70%) 8,400 Equivalent Units of Production 92,000 88,400 Cost per Equivalent Unit Costs of beginning work in process $ 41,600 $ 61,200 Costs incurred this period 139,400 187,600 Total costs $ 181,000 $ 248,800 Cost per equivalent unit $ 1.97 per EUP $ 2.81 per EUP The total conversion costs transferred out of the Canning Department equals:

• $181,000.

• $248,800.

• $248,404.

• $224,800.

• $187,600.