Following is a partial process cost summary for Mitchell Manufacturing's Canning Department. Direct Materials 56,000 Conversion 56,000 Equivalent Units of Production Units Completed and transferred out Units in Ending Work in Process: Direct Materials (15,000 x 1008) Conversion (15,000 * 708) Equivalent Units of Production 15,000 10,500 66,500 71,000 Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period Total costs Cost per equivalent unit $ 41,300 138,500 $179,800 $ 2.53 per EUP $ 60,800 186,400 $247,200 $ 3.72 per EUP If the units completed were transferred to the Labeling Department, what is the appropriate journal entry to transfer the conversion costs