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 56,000 56,000 Units in Ending Work in Process: Direct Materials (15,000 * 1008) 15,000 Conversion (15,000 * 708) 10,500 Equivalent Units of Production 71,000 66,500 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 BUP If the units completed were transferred to the Labeling Department, what is the appropriate journal entry to transfer the direct materials