Following is a partial process cost summary for Mitchell Manufacturing's Canning Department Equivalent Units of Production Units Completed and trans ferred out Units in Ending Work in Process: Direct Materials (9,000 1008) Direct Materials Conversion 44,000 44,000 9,000 Conversion (9,000 708) 6,300 Equivalent Units of Production 54 53,000 50,300 Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period $ 43,400 $63,700 145,100 195,100 Total costs $188,500 $258,800 Cost per equivalent unit 3.56 per EUP tes 5.15 per EUP