Following is a partial process cost summary for Mitchell Manufacturing's Canning Department Direct Materials 40,000 Conversion 40,000 Equivalent Units of Production Units Completed and transferred out Units in Ending Work in Process: Direct Materials (18,000 * 100%) Conversion (18,000 * 60%) Equivalent Units of Production 18,000 10,800 50,800 58,000 Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period Total costs Cost per equivalent unit $ 42,300 141,700 $184,000 $3.17 per EUP $ 62,200 190,600 $252,800 $ 4.98 per EUP The total conversion costs transferred out of the Canning Department equals: Multiple Choice $252,800