Following is a partial process cost summary for Mitchell Manufacturing's Canning Department. Direct Materials 68,000 Conversion 68,000 Equivalent Units of Production Units Completed and transferred out Units in Ending Work in Process: Direct Materials (6,000 100%) Conversion (6,000 60%) Equivalent Units of Production 6,000 * 3,600 71, 600 74,000 Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period Total costs Cost per equivalent unit $ 41,900 140, 300 $182, 200 $2.46 per EUP $ 61, 600 188,800 $250,400 $ 3.50 per EUP The total conversion costs transferred out of the Canning Department equals: Multiple Choice Nex 50 of 50 Prey