Following is a partial process cost summary for Mitchell Manufacturing's Canning Department Direct Materials 84,000 Conversion 84,000 Equivalent Units of Production Units Completed and transferred out Units in Ending Work in Process: Direct Materials (6,000 * 100%) Conversion (6,000 X 70%) Equivalent Units of Production 6,000 4,200 88,200 90,000 Cost per Equivalent Unit Costs of beginning work in process Costs incurred this period Total costs Cost per equivalent unit $ 42,600 142,600 $185,200 $ 2.06 per EUP $ 62,600 191,800 $254,400 $ 2.88 per EUP If the units completed were transferred to the Labeling Department, what is the appropriate journal entry to transfer the direct materials? Multiple Choice Work in Process--Labeling $173,040, Work in Process-Canning $173,040, Work in Process-Labeling $185.200: Work in Process-Canning $185.200. Finished Goods-Labeling $254,400, Finished Goods-Canning $254,400. Work in Process-Labeling $185.200: Finished Goods --Canning $185.200. Finished Goods $173,040: Work in Process $173.040