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 (9,000 x 100%) Conversion (9,000 X 60%) Equivalent Units of Production 9,000 5,400 61,400 65,000 Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period Total costs Cost per equivalent unit $ 42,100 141,000 $183,100 $ 2.82 per EUP $ 61,900 189,700 $251,600 $ 4.10 per EUP The total materials costs transferred out of the Canning Department equals: Multiple Choice $157,920 $173,148 Multiple Choice $157920 $173.148 $183,100 $183,300 $229,600